1963 (10) TMI 22

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....t shall not apply to the sale of electrical energy and any goods other than toddy, arrack and foreign liquor including Indian made foreign liquor on which duty is or may be levied under the Travancore or Cochin Abkari Act, or the Travancore-Cochin Prohibition Act, 1950, or the Madras Prohibition Act, 1937 as in force in the Malabar District referred to in sub-section (2) of section 5 of the States....

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....s they are not inconsistent with this Act, have the same force and effect as if they had been respectively made, issued, granted or conferred under this Act and by the authority empowered hereby in that behalf." This latter Act came into force in the year in question on 1st April, 1957, and has replaced those provisions in the Cochin Abkari Act which provided for imposition of duty on spirituou....

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.... by exhibits P-1, P-2 and P-3 orders. These orders held that no tax is imposable on the goods for the years 1957-58, 1958-59 and 1959-60. But there was a suo moto revision after notices, exhibits P-4, P-5 and P-6 for the three years to which the assessee filed a reply, exhibit P-7. Notwithstanding the reply, by exhibit P-8 order passed by the Deputy Commissioner of Agricultural Income-tax and Sale....