1957 (9) TMI 36

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....y the petitioner, under section 4 of the Madras General Sales Tax Act, 1939. The assessment year with which I am concerned is 1955-56, and the turnover in controversy amounts to Rs. 90,907-5-3. 2.. Section 4 of the Madras General Sales Tax Act, 1939, provides (inter alia) that the provisions of that Act shall not apply to "any goods Page No: 12 on which duty is or may be levied" under the Madra....

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....t disputed by the department that denatured spirit enters largely into its manufacture by the petitioner. It is equally true that a gallonage fee is payable on denatured spirit. Section 18 of the Madras Prohibition Act, 1937, provides: "The Provincial Government or subject to the control of the Provincial Government the Collector may issue licences to any person or in respect of any institution wh....