https://www.taxtmi.com/caselaws?id=169042 In the absence of an express statutory exemption, levy of additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 does not by itself bar a State from imposing trade tax on the same commodity under the applicable sales tax law. The Court distinguished precedent based on the presence of a specific exemption in the Andhra Pradesh statute and noted that the U.P. Trade Tax Act contained no comparable exemption. On that basis, the commodity remained taxable under the U.P. Trade Tax Act as applicable in Uttarakhand, and the State levy and consequential penalty were upheld. en-us Fri, 05 Sep 2014 00:00:00 +0530 Wed, 26 Aug 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169042 In the absence of an express statutory exemption, levy of additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 does not by itself bar a State from imposing trade tax on the same commodity under the applicable sales tax law. The Court distinguished precedent based on the presence of a specific exemption in the Andhra Pradesh statute and noted that the U.P. Trade Tax Act contained no comparable exemption. On that basis, the commodity remained taxable under the U.P. Trade Tax Act as applicable in Uttarakhand, and the State levy and consequential penalty were upheld. Case-Laws VAT and Sales Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169042