https://www.taxtmi.com/caselaws?id=199740 A tax on the first sale of goods manufactured or produced in the Province remains a tax on the sale of goods within provincial competence, not a duty of excise. The decisive distinction is that excise is levied on manufacture or production, whereas sales tax is levied on the occasion of sale. Even where the seller is also the manufacturer or producer, the levy attaches to him in his capacity as seller, so the same economic burden does not create constitutional overlap or alter the legal character of the tax. Comparative foreign authorities were not treated as a basis for narrowing the Province's clear taxing power. en-us Fri, 08 May 1942 00:00:00 +0630 Sat, 10 Mar 2018 10:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199740 A tax on the first sale of goods manufactured or produced in the Province remains a tax on the sale of goods within provincial competence, not a duty of excise. The decisive distinction is that excise is levied on manufacture or production, whereas sales tax is levied on the occasion of sale. Even where the seller is also the manufacturer or producer, the levy attaches to him in his capacity as seller, so the same economic burden does not create constitutional overlap or alter the legal character of the tax. Comparative foreign authorities were not treated as a basis for narrowing the Province's clear taxing power. Case-Laws VAT and Sales Tax Fri, 08 May 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=199740