https://www.taxtmi.com/caselaws?id=150117 Hand-made bidis fall within the sales tax exemption for "tobacco and all its products" because the notification adopts a broad statutory definition of tobacco, covering tobacco in any form, whether cured or uncured and whether manufactured or not. Read with the excise law definition of manufacture, which includes preparation of biris in relation to tobacco, hand-made bidis are treated as manufactured tobacco. The excise tariff classification for machine-made bidis does not narrow the scope of the exemption notification. On that basis, the text states that hand-made bidis are exempt from sales tax and the assessment taxing them was liable to be quashed. en-us Mon, 20 Sep 1971 00:00:00 +0530 Thu, 09 May 2013 11:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150117 Hand-made bidis fall within the sales tax exemption for "tobacco and all its products" because the notification adopts a broad statutory definition of tobacco, covering tobacco in any form, whether cured or uncured and whether manufactured or not. Read with the excise law definition of manufacture, which includes preparation of biris in relation to tobacco, hand-made bidis are treated as manufactured tobacco. The excise tariff classification for machine-made bidis does not narrow the scope of the exemption notification. On that basis, the text states that hand-made bidis are exempt from sales tax and the assessment taxing them was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 20 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150117