https://www.taxtmi.com/caselaws?id=248858 Gutkha remained taxable as unclassified goods at 10% for the relevant assessment year because the applicable Uttar Pradesh exemption notifications had withdrawn exemption for pan masala containing tobacco, and mere inclusion in the Central Excise Tariff did not exempt it from provincial trade tax; the Central Sales Tax declared goods restriction also did not apply on the statutory entries then in force. A sale of a generator in running condition was held to fall within the entry for old machinery, and the later amended notification reduced the applicable rate for that entry from 8% to 5%. The levy on gutkha was upheld, while the generator sale was taxed at the lower rate. en-us Fri, 25 Apr 2014 00:00:00 +0530 Mon, 27 Jul 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248858 Gutkha remained taxable as unclassified goods at 10% for the relevant assessment year because the applicable Uttar Pradesh exemption notifications had withdrawn exemption for pan masala containing tobacco, and mere inclusion in the Central Excise Tariff did not exempt it from provincial trade tax; the Central Sales Tax declared goods restriction also did not apply on the statutory entries then in force. A sale of a generator in running condition was held to fall within the entry for old machinery, and the later amended notification reduced the applicable rate for that entry from 8% to 5%. The levy on gutkha was upheld, while the generator sale was taxed at the lower rate. Case-Laws VAT and Sales Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248858