https://www.taxtmi.com/caselaws?id=158601 An exemption for gutka under the Andhra Pradesh General Sales Tax Act was available only if the commodity fell within the relevant tariff description and had also suffered additional excise duty; the claimant failed to show that condition, so the exemption was not available. The levy on pan masala as a composite commercial product was not treated as double taxation merely because its ingredients had been taxed separately. The enhanced sales tax rate under entry 194 also did not offend the Central Sales Tax Act because the goods were not declared goods within section 14, so the section 15 restrictions on rate and single-stage taxation did not apply. en-us Tue, 08 Jul 1997 00:00:00 +0530 Tue, 10 Jan 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158601 An exemption for gutka under the Andhra Pradesh General Sales Tax Act was available only if the commodity fell within the relevant tariff description and had also suffered additional excise duty; the claimant failed to show that condition, so the exemption was not available. The levy on pan masala as a composite commercial product was not treated as double taxation merely because its ingredients had been taxed separately. The enhanced sales tax rate under entry 194 also did not offend the Central Sales Tax Act because the goods were not declared goods within section 14, so the section 15 restrictions on rate and single-stage taxation did not apply. Case-Laws VAT and Sales Tax Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158601