https://www.taxtmi.com/caselaws?id=166402 Section 4A of the Pondicherry General Sales Tax Act was treated as a self-contained charging provision imposing turnover tax on a dealer's total turnover, including goods otherwise said to be exempt. Exemption under section 9 remained subject to restrictions and conditions under the Act and the section 19 notification, so tobacco products did not enjoy absolute immunity from turnover tax. The Additional Duties of Excise (Goods of Special Importance) Act, 1957 was held not to curtail the State's power to levy sales or turnover tax, because its sharing mechanism operates in a different field. The notification and assessment were therefore sustained. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 23 Sep 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166402 Section 4A of the Pondicherry General Sales Tax Act was treated as a self-contained charging provision imposing turnover tax on a dealer's total turnover, including goods otherwise said to be exempt. Exemption under section 9 remained subject to restrictions and conditions under the Act and the section 19 notification, so tobacco products did not enjoy absolute immunity from turnover tax. The Additional Duties of Excise (Goods of Special Importance) Act, 1957 was held not to curtail the State's power to levy sales or turnover tax, because its sharing mechanism operates in a different field. The notification and assessment were therefore sustained. Case-Laws VAT and Sales Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166402