https://www.taxtmi.com/caselaws?id=422931 Gudakhu, being covered by the tobacco description in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, fell within Entry 38 of the Orissa Sales Tax Act exemption list. The settled position applied was that goods specifically identified as tobacco under that scheme are not liable to sales tax when the exemption extends to such tobacco. Accordingly, the sale of Gudakhu was not taxable under the Orissa Sales Tax Act, 1947, and the contrary view of the taxing authorities and Tribunal was incorrect in law. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 26 May 2022 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422931 Gudakhu, being covered by the tobacco description in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, fell within Entry 38 of the Orissa Sales Tax Act exemption list. The settled position applied was that goods specifically identified as tobacco under that scheme are not liable to sales tax when the exemption extends to such tobacco. Accordingly, the sale of Gudakhu was not taxable under the Orissa Sales Tax Act, 1947, and the contrary view of the taxing authorities and Tribunal was incorrect in law. Case-Laws VAT and Sales Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422931