https://www.taxtmi.com/caselaws?id=128804 An exemption entry in a State sales tax schedule was construed in light of the Central additional excise duty scheme to prevent double taxation. Because the phrase "tobacco and all its products" in Schedule V was ambiguous, it was read with the Central definition of tobacco, bringing crushed tobacco stalks within the exempted category for the relevant post-amendment period. For the earlier period, exemption depended on proof that additional excise duty had been levied and collected, and no automatic relief was available without that proof. The legal effect was partial exemption, limited by the statutory conditions governing the prior period. en-us Mon, 25 Jun 1962 00:00:00 +0530 Thu, 11 Apr 2013 14:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128804 An exemption entry in a State sales tax schedule was construed in light of the Central additional excise duty scheme to prevent double taxation. Because the phrase "tobacco and all its products" in Schedule V was ambiguous, it was read with the Central definition of tobacco, bringing crushed tobacco stalks within the exempted category for the relevant post-amendment period. For the earlier period, exemption depended on proof that additional excise duty had been levied and collected, and no automatic relief was available without that proof. The legal effect was partial exemption, limited by the statutory conditions governing the prior period. Case-Laws VAT and Sales Tax Mon, 25 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128804