1957 (9) TMI 36

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.... 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 Madras Prohibition Act, 1937, and the contentio....

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....irit 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 whether under the management of Government or no....