1971 (3) TMI 105

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....<br>CST, VAT & Sales Tax<br>-<br>GOVINDA BHAT G.K. AND JAGANNATHA SHETTY K., JJ. ORDER :- The order of the court was made by GOVINDA BHAT, J.-The petitioner who is an excise contractor has prayed f....

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.... is not excise revenue. That decision follows an earlier decision of the same court in Shinde Brothers v. Deputy Commissioner, Raichur, and OthersA.I.R. 1967 S.C. 1512. Therefore, it is clear that the....