https://www.taxtmi.com/caselaws?id=155582 Gudaku, whose principal and effective ingredient was tobacco, was treated in common parlance as a tobacco product and not as tooth-paste or dentifrice, so it fell within the exempt tobacco entries and escaped sales tax. A notification under section 25 of the West Bengal Sales Tax Act, 1954 could not validly bring gudaku into tax where the parent sales tax statute applied only to commodities already liable to tax and gudaku remained exempt. The claim for interest on the refund under section 10B of the Bengal Finance (Sales Tax) Act, 1941 failed because the interest claim was not made in the writ petition and the cited provision was inapplicable on the facts. en-us Thu, 10 Aug 1989 00:00:00 +0530 Thu, 05 Sep 2013 15:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155582 Gudaku, whose principal and effective ingredient was tobacco, was treated in common parlance as a tobacco product and not as tooth-paste or dentifrice, so it fell within the exempt tobacco entries and escaped sales tax. A notification under section 25 of the West Bengal Sales Tax Act, 1954 could not validly bring gudaku into tax where the parent sales tax statute applied only to commodities already liable to tax and gudaku remained exempt. The claim for interest on the refund under section 10B of the Bengal Finance (Sales Tax) Act, 1941 failed because the interest claim was not made in the writ petition and the cited provision was inapplicable on the facts. Case-Laws VAT and Sales Tax Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155582