https://www.taxtmi.com/caselaws?id=151018 Sales tax exemption for specified goods required duty to be levied or leviable under the Madras Prohibition Act, 1937, with the relevant duty paid within the State. Excise duty paid in another State under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 did not satisfy that condition, and the General Clauses Act did not extend the exemption. Countervailing duty could support exemption only where a valid State Government notification imposed that duty under the Prohibition Act; a potential but unnotified levy was insufficient. The exemption claim therefore failed entirely. en-us Thu, 10 Apr 1975 00:00:00 +0530 Mon, 27 May 2013 14:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151018 Sales tax exemption for specified goods required duty to be levied or leviable under the Madras Prohibition Act, 1937, with the relevant duty paid within the State. Excise duty paid in another State under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 did not satisfy that condition, and the General Clauses Act did not extend the exemption. Countervailing duty could support exemption only where a valid State Government notification imposed that duty under the Prohibition Act; a potential but unnotified levy was insufficient. The exemption claim therefore failed entirely. Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151018