1966 (10) TMI 111

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....Gopalakrishnan, for the respondent in Civil Appeal No. 195 of 1966.   S. Shaukat Hussain, for the respondents in Sivil Appeals Nos. 192 to 194 of 1966.   --------------------------------------------------   The judgment of the Court was delivered by   SHAH, J.-The respondents are dealers in tobacco and tobacco products and were assessed to sales tax for the years 19....

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....sp; In view of the judgment of this Court in The State of Madras v. Swasthik Tobacco Factory [1966] 17 S.T.C. 316., and The State of Madras v. M/s. Bell Mark Tobacco Company C. As. Nos. 1071-1077 of 1965 decided on October 4, 1966; [1967] 19 S.T.C. 129.,counsel for the respondents have not sought to contend that they were entitled to deduction of the excise duty paid on raw tobacco in the compu....