https://www.taxtmi.com/caselaws?id=128425 The State's sales tax power under Entry 54 of List II was held to remain separate from the Union's excise power under Entry 84 of List I, so the existence of central excise competence did not by itself invalidate sales tax on medicinal and toilet preparations containing alcohol. The sales tax exemption for goods on which excise duty is or may be levied initially applied, because such preparations were liable to excise duty under the relevant State scheme. After the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 displaced the corresponding State excise operation, those goods no longer qualified for the exemption and were liable to sales tax. en-us Mon, 14 Aug 1961 00:00:00 +0530 Fri, 05 Apr 2013 14:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128425 The State's sales tax power under Entry 54 of List II was held to remain separate from the Union's excise power under Entry 84 of List I, so the existence of central excise competence did not by itself invalidate sales tax on medicinal and toilet preparations containing alcohol. The sales tax exemption for goods on which excise duty is or may be levied initially applied, because such preparations were liable to excise duty under the relevant State scheme. After the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 displaced the corresponding State excise operation, those goods no longer qualified for the exemption and were liable to sales tax. Case-Laws VAT and Sales Tax Mon, 14 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128425