https://www.taxtmi.com/caselaws?id=159617 Parliamentary occupation of the tobacco industry under Entry 52 of List I, together with the Additional Duties of Excise (Goods of Special Importance) Act, 1957, prevented the State from imposing parallel sales tax on zarda under the Assam General Sales Tax Act, 1993. The central excise scheme already distributed additional duty proceeds to the States in lieu of sales tax, and the State had been receiving its share under that arrangement. In that statutory setting, the impugned sales tax was held inconsistent with the central legislative scheme and unsustainable, and the levy was quashed in favour of the assessee. en-us Fri, 04 Jun 1999 00:00:00 +0530 Thu, 28 Nov 2013 14:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159617 Parliamentary occupation of the tobacco industry under Entry 52 of List I, together with the Additional Duties of Excise (Goods of Special Importance) Act, 1957, prevented the State from imposing parallel sales tax on zarda under the Assam General Sales Tax Act, 1993. The central excise scheme already distributed additional duty proceeds to the States in lieu of sales tax, and the State had been receiving its share under that arrangement. In that statutory setting, the impugned sales tax was held inconsistent with the central legislative scheme and unsustainable, and the levy was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159617