https://www.taxtmi.com/caselaws?id=145224 Zarda, as a variety of chewing tobacco, falls within the ordinary meaning of "tobacco and all its products" for the sales-tax exemption under the Andhra Pradesh General Sales Tax Act, 1957. Because the Act did not define tobacco or link the exemption to actual levy of central excise duty, the exemption could not be narrowly restricted by importing that condition. Zarda was therefore exempt from sales tax, and the sales-tax levy was set aside. en-us Wed, 31 Mar 1965 00:00:00 +0530 Tue, 23 Apr 2013 14:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145224 Zarda, as a variety of chewing tobacco, falls within the ordinary meaning of "tobacco and all its products" for the sales-tax exemption under the Andhra Pradesh General Sales Tax Act, 1957. Because the Act did not define tobacco or link the exemption to actual levy of central excise duty, the exemption could not be narrowly restricted by importing that condition. Zarda was therefore exempt from sales tax, and the sales-tax levy was set aside. Case-Laws VAT and Sales Tax Wed, 31 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145224