https://www.taxtmi.com/caselaws?id=437519 Where a State sales tax scheme separately provided for charging entries and exemptions, insertion of goods into the taxable schedule was sufficient to withdraw the earlier exemption even without a separate revocation of the exemption entry. Applying tariff classification principles, pan masala and gutkha were treated as distinct from tobacco; the most specific description in the Central Excise Tariff governed, so pan masala containing tobacco did not fall within the tobacco-based exemption. The goods were also not shown to be declared goods under the relevant CST entry, so the ceiling argument failed. The state levies on pan masala and gutkha were therefore upheld. en-us Thu, 04 May 2023 00:00:00 +0530 Mon, 01 Jan 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437519 Where a State sales tax scheme separately provided for charging entries and exemptions, insertion of goods into the taxable schedule was sufficient to withdraw the earlier exemption even without a separate revocation of the exemption entry. Applying tariff classification principles, pan masala and gutkha were treated as distinct from tobacco; the most specific description in the Central Excise Tariff governed, so pan masala containing tobacco did not fall within the tobacco-based exemption. The goods were also not shown to be declared goods under the relevant CST entry, so the ceiling argument failed. The state levies on pan masala and gutkha were therefore upheld. Case-Laws VAT and Sales Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437519