1973 (6) TMI 64

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....e under section 18-A of the said Act. They were assessed to sales tax on their sales of foreign liquor in respect of the various assessment years above referred to. Resisting those assessments the petitioners contended that the foreign liquor having been subjected to sales tax under section 21-A of the Madras Prohibition Act as also a gallonage fee under section 18-A of that Act, the same cannot again be brought to charge under the Madras General Sales Tax Act, in view of section 8 read with item 3 of Schedule III of the Madras General Sales Tax Act, 1959. It was also contended that in any event the sales tax collected and paid over to the State under section 21-A and the gallonage fee paid under section 18-A of the Prohibition Act cannot b....

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....ing the said decision in Spencer and Co., Madras v. Joint Commercial Tax Officer, Division No. III, Madras[1969] 24 S.T.C. 161., we are convinced that at least one point has to be decided in favour of the petitioners. The first contention of the petitioners is that in view of section 8 read with item 3 of Schedule III of the Madras General Sales Tax Act, foreign liquor which has been subjected to various duties such as sales tax and gallonage fee should be taken to have been exempted from tax under the provisions of that Act. A similar contention was advanced before this court on two earlier occasions in Phipson & Co. (Private) Limited v. Government of Madras[1964] 15 S.T.C. 740. and Spencer and Co., Madras v. Joint Commercial Tax Officer,....