https://www.taxtmi.com/caselaws?id=140078 Snuff was treated as included within "tobacco" because the Bengal Sales Tax Rules incorporated the statutory meaning from the Additional Duties of Excise Act and the Central Excises and Salt Act, whose definition of tobacco, read with the manufacture provision, covered snuff; the deduction under rule 3(28)(a) therefore applied. The State's 5% sales tax on snuff was also inconsistent for the relevant period, because tobacco was a declared good and the levy exceeded the 2% ceiling under section 15 of the Central Sales Tax Act. The challenged assessment and demand notices were consequently unsustainable. en-us Mon, 08 Feb 1965 00:00:00 +0530 Thu, 18 Apr 2013 12:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140078 Snuff was treated as included within "tobacco" because the Bengal Sales Tax Rules incorporated the statutory meaning from the Additional Duties of Excise Act and the Central Excises and Salt Act, whose definition of tobacco, read with the manufacture provision, covered snuff; the deduction under rule 3(28)(a) therefore applied. The State's 5% sales tax on snuff was also inconsistent for the relevant period, because tobacco was a declared good and the levy exceeded the 2% ceiling under section 15 of the Central Sales Tax Act. The challenged assessment and demand notices were consequently unsustainable. Case-Laws VAT and Sales Tax Mon, 08 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140078