https://www.taxtmi.com/caselaws?id=151019 Medicinal preparations containing alcohol are not exempt from sales tax merely because they have borne excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; the statutory requirements for exemption under the Tamil Nadu General Sales Tax Act must independently be met. Conversely, sales tax separately charged on tractors need not be included in taxable turnover where a price-control regime fixes the sale price, prohibits sales above that price, and the tax is shown separately rather than absorbed into the controlled price. The principles distinguish statutory exemption eligibility from the treatment of separately collected tax in determining taxable turnover. en-us Thu, 10 Apr 1975 00:00:00 +0530 Mon, 27 May 2013 14:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151019 Medicinal preparations containing alcohol are not exempt from sales tax merely because they have borne excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; the statutory requirements for exemption under the Tamil Nadu General Sales Tax Act must independently be met. Conversely, sales tax separately charged on tractors need not be included in taxable turnover where a price-control regime fixes the sale price, prohibits sales above that price, and the tax is shown separately rather than absorbed into the controlled price. The principles distinguish statutory exemption eligibility from the treatment of separately collected tax in determining taxable turnover. Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151019