https://www.taxtmi.com/caselaws?id=275900 A levy imposed on the first sale of goods manufactured or produced in India was upheld as a tax on the sale of goods, not a duty of excise. The court applied the pith and substance test and treated the two imposts as legally distinct: sales tax attached to the sale transaction, while excise attached to manufacture or production. Mere overlap in incidence or administrative convenience did not alter the constitutional character of the levy. The provincial entry was therefore not displaced, and the challenge to the Madras General Sales Tax Act, 1939 failed. en-us Mon, 22 Jan 1945 00:00:00 +0630 Mon, 22 Oct 2018 16:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275900 A levy imposed on the first sale of goods manufactured or produced in India was upheld as a tax on the sale of goods, not a duty of excise. The court applied the pith and substance test and treated the two imposts as legally distinct: sales tax attached to the sale transaction, while excise attached to manufacture or production. Mere overlap in incidence or administrative convenience did not alter the constitutional character of the levy. The provincial entry was therefore not displaced, and the challenge to the Madras General Sales Tax Act, 1939 failed. Case-Laws VAT and Sales Tax Mon, 22 Jan 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=275900