https://www.taxtmi.com/caselaws?id=45129 Parliamentary legislation under Entry 84 of List I displaced earlier State excise laws, so State Governments could not continue to levy excise duty on the Ayurvedic preparations once the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 came into force. The Court also treated the preparations as medicinal preparations within Section 2(g), relying on their preparation from recognised Ayurvedic texts, supporting affidavits from practitioners, and their therapeutic use, even though they could also be consumed as alcoholic beverages. They were therefore taxable only under the Central Act and not under the State Excise Acts. en-us Fri, 07 Sep 1962 00:00:00 +0530 Tue, 26 Aug 2014 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45129 Parliamentary legislation under Entry 84 of List I displaced earlier State excise laws, so State Governments could not continue to levy excise duty on the Ayurvedic preparations once the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 came into force. The Court also treated the preparations as medicinal preparations within Section 2(g), relying on their preparation from recognised Ayurvedic texts, supporting affidavits from practitioners, and their therapeutic use, even though they could also be consumed as alcoholic beverages. They were therefore taxable only under the Central Act and not under the State Excise Acts. Case-Laws Central Excise Fri, 07 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45129