1965 (7) TMI 52

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....R P. JJ.   GOVINDAN NAIR, J.-These tax revision cases raise a common question. That question is whether the turnover relating to the sale of medicinal and toilet preparations is taxable under the General Sales Tax Act, 1125. It is contended that in view of section 4 of the General Sales Tax Act, 1125, no sales tax can be imposed on "medicinal and toilet preparations". That section reads....

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....or containing alcohol;" And section 26(1) of the same Act imposes an excise duty on liquor. "26. (1) An excise duty or countervailing duty of such amount as Government may, by Notification in the Gazette, specify from time to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory o....