https://www.taxtmi.com/caselaws?id=158735 Tobacco exempted under the relevant trade tax notifications covered tobacco in any form, whether cured or uncured and whether manufactured or not, including its products. The amended notification of 31 January 1985 continued that exemption. Because kapoori tobacco had already been accepted in an earlier connected revision as a product of tobacco, that view bound the parties while it remained in force. On that basis, kapoori tobacco was treated as exempt from trade tax for the assessment years 1989-90 and 1992-93, and no tax was leviable on it. en-us Fri, 11 Apr 1997 00:00:00 +0530 Wed, 06 Nov 2013 14:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158735 Tobacco exempted under the relevant trade tax notifications covered tobacco in any form, whether cured or uncured and whether manufactured or not, including its products. The amended notification of 31 January 1985 continued that exemption. Because kapoori tobacco had already been accepted in an earlier connected revision as a product of tobacco, that view bound the parties while it remained in force. On that basis, kapoori tobacco was treated as exempt from trade tax for the assessment years 1989-90 and 1992-93, and no tax was leviable on it. Case-Laws VAT and Sales Tax Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158735