https://www.taxtmi.com/caselaws?id=150947 A broad statutory definition of "tobacco" can extend to gudakhu when the product is manufactured from tobacco, even if other ingredients are present. The text explains that section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 adopts the meaning in the Central Excises and Salt Act, 1944, and that this inclusive definition covers any form of tobacco, cured or uncured, manufactured or not. It further notes that the concept of manufacture in relation to tobacco is inclusive, not exhaustive. On that basis, gudakhu falls within "tobacco" and is treated as exempt from sales tax under the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956. en-us Tue, 16 Jul 1974 00:00:00 +0530 Sat, 25 May 2013 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150947 A broad statutory definition of "tobacco" can extend to gudakhu when the product is manufactured from tobacco, even if other ingredients are present. The text explains that section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 adopts the meaning in the Central Excises and Salt Act, 1944, and that this inclusive definition covers any form of tobacco, cured or uncured, manufactured or not. It further notes that the concept of manufacture in relation to tobacco is inclusive, not exhaustive. On that basis, gudakhu falls within "tobacco" and is treated as exempt from sales tax under the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Tue, 16 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150947