https://www.taxtmi.com/caselaws?id=188171 A tax on the first sale of goods by the manufacturer or producer under the Madras General Sales Tax Act, 1939 was treated as a duty of excise because it was closely connected with manufacture or production. The Court reconciled the constitutional entries by distinguishing later sales, which could fall within provincial power to tax sales, from the first sale, which remained within the Central excise field. Computation on turnover did not change the levy's true character, since a turnover-based charge could still be, in substance, a tax on sales. The levy on first sales was therefore held ultra vires the Province. en-us Fri, 05 Sep 1941 00:00:00 +0530 Mon, 21 Nov 2016 11:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188171 A tax on the first sale of goods by the manufacturer or producer under the Madras General Sales Tax Act, 1939 was treated as a duty of excise because it was closely connected with manufacture or production. The Court reconciled the constitutional entries by distinguishing later sales, which could fall within provincial power to tax sales, from the first sale, which remained within the Central excise field. Computation on turnover did not change the levy's true character, since a turnover-based charge could still be, in substance, a tax on sales. The levy on first sales was therefore held ultra vires the Province. Case-Laws VAT and Sales Tax Fri, 05 Sep 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188171