https://www.taxtmi.com/caselaws?id=164905 A composite pouch sold as "Double Mazza", containing tobacco in one part and pan masala in the other, was treated as requiring segregation of the two components for tax purposes. The tobacco component was held entitled to exemption under entry 82 of Schedule I to the West Bengal Sales Tax Act, 1994, because the exemption had to be applied to the tobacco actually present and not ignored merely because it was packed with pan masala. Additional excise duty did not, by itself, bar sales tax liability. The tax authorities were directed to reassess after separating the exempt tobacco portion from the taxable pan masala portion. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 06 May 2014 09:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164905 A composite pouch sold as "Double Mazza", containing tobacco in one part and pan masala in the other, was treated as requiring segregation of the two components for tax purposes. The tobacco component was held entitled to exemption under entry 82 of Schedule I to the West Bengal Sales Tax Act, 1994, because the exemption had to be applied to the tobacco actually present and not ignored merely because it was packed with pan masala. Additional excise duty did not, by itself, bar sales tax liability. The tax authorities were directed to reassess after separating the exempt tobacco portion from the taxable pan masala portion. Case-Laws VAT and Sales Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164905