https://www.taxtmi.com/caselaws?id=144150 An excise duty on manufacture or production does not become a sales or purchase tax merely because it is designed to replace such a tax. The levy on lubricants and chemicals used in blanket manufacture was treated as a valid excise impost within legislative competence, and its budgetary purpose could not alter its statutory character. The Court further held that the levy did not directly restrict the movement of goods or create prohibited interstate discrimination, so Articles 301, 303 and 304 were not infringed. The constitutional challenge therefore failed and the levy was upheld. en-us Thu, 18 Nov 1965 00:00:00 +0530 Sat, 20 Apr 2013 12:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144150 An excise duty on manufacture or production does not become a sales or purchase tax merely because it is designed to replace such a tax. The levy on lubricants and chemicals used in blanket manufacture was treated as a valid excise impost within legislative competence, and its budgetary purpose could not alter its statutory character. The Court further held that the levy did not directly restrict the movement of goods or create prohibited interstate discrimination, so Articles 301, 303 and 304 were not infringed. The constitutional challenge therefore failed and the levy was upheld. Case-Laws VAT and Sales Tax Thu, 18 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144150