https://www.taxtmi.com/caselaws?id=148530 Foreign liquor sales were held taxable under the Madras General Sales Tax Act notwithstanding the separate levy under section 21-A of the Madras Prohibition Act, and the constitutional challenge under Articles 301 and 304 failed. The amount collected as tax under section 21-A was treated as a distinct statutory levy and was not includible in assessable turnover, because turnover comprises only the consideration for sale. By contrast, the compulsory gallonage fee was part of the dealer's cost and was includible in taxable turnover. Sprayers used for agricultural purposes fell within the unqualified exemption in item 23 of the First Schedule and were outside that charging entry. en-us Thu, 10 Apr 1969 00:00:00 +0530 Mon, 29 Apr 2013 16:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148530 Foreign liquor sales were held taxable under the Madras General Sales Tax Act notwithstanding the separate levy under section 21-A of the Madras Prohibition Act, and the constitutional challenge under Articles 301 and 304 failed. The amount collected as tax under section 21-A was treated as a distinct statutory levy and was not includible in assessable turnover, because turnover comprises only the consideration for sale. By contrast, the compulsory gallonage fee was part of the dealer's cost and was includible in taxable turnover. Sprayers used for agricultural purposes fell within the unqualified exemption in item 23 of the First Schedule and were outside that charging entry. Case-Laws VAT and Sales Tax Thu, 10 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148530