https://www.taxtmi.com/caselaws?id=41651 Gudaku was treated as tobacco for sales tax purposes because it was manufactured from tobacco and retained its essential character despite added ingredients; occasional use for cleaning teeth did not make it tooth-paste or dentifrice. On that basis, it was also held outside the entry for tooth-paste or tooth-powder under the Calcutta Metropolitan Area entry tax schedule. The dispute was further treated as involving a jurisdictional fact on exemption, so writ jurisdiction remained available notwithstanding statutory remedies. The levy and collection of tax on gudaku were therefore set aside and the exemption claim accepted. en-us Fri, 21 Sep 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41651 Gudaku was treated as tobacco for sales tax purposes because it was manufactured from tobacco and retained its essential character despite added ingredients; occasional use for cleaning teeth did not make it tooth-paste or dentifrice. On that basis, it was also held outside the entry for tooth-paste or tooth-powder under the Calcutta Metropolitan Area entry tax schedule. The dispute was further treated as involving a jurisdictional fact on exemption, so writ jurisdiction remained available notwithstanding statutory remedies. The levy and collection of tax on gudaku were therefore set aside and the exemption claim accepted. Case-Laws VAT and Sales Tax Fri, 21 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41651