https://www.taxtmi.com/caselaws?id=141057 Section 4 of the General Sales Tax Act, 1125 excluded goods on which duty was or could be levied under the specified abkari and prohibition laws. The Travancore-Cochin Prohibition Act, 1950 defined liquor broadly and authorised excise or countervailing duty on liquors and intoxicating drugs. Medicinal and toilet preparations were treated as goods falling within that duty-bearing class, so their turnover came within the statutory exclusion from sales tax. The Appellate Tribunal's view was therefore affirmed, and the turnover was held not liable to sales tax. en-us Fri, 09 Jul 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141057 Section 4 of the General Sales Tax Act, 1125 excluded goods on which duty was or could be levied under the specified abkari and prohibition laws. The Travancore-Cochin Prohibition Act, 1950 defined liquor broadly and authorised excise or countervailing duty on liquors and intoxicating drugs. Medicinal and toilet preparations were treated as goods falling within that duty-bearing class, so their turnover came within the statutory exclusion from sales tax. The Appellate Tribunal's view was therefore affirmed, and the turnover was held not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 09 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141057