TaxTMI 
TaxTMI 
1975 (4) TMI 125
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....ction 16 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act) and Tax Cases (Revisions) Nos. 382 and 454 of 1970 arise out of orders made under section 12 of the Act. The assessment years in question are 1962-63, 1963-64, 1964-65 and 1966-67. The respondent in these petitions is the Calcutta Chemical Company Limited, which is a public limited company with its head off....
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....ey have paid the excise duty in Calcutta. On an appeal, the Appellate Assistant Commissioner held that the duty was paid not on the alcoholic contents alone, but on the entire quantity of the goods and, therefore, the first ground of the assessing officer was not available; but on the ground that the payment of excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, at ....
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....xempted from the levy of sales tax. Therefore, the duty shall have been paid in Madras under the Madras Prohibition Act, 1937, in order to get the exemption. We have already held in Orient Pharma Private Ltd. v. Government of Tamil Nadu[1976] 37 S.T.C. 437. [Tax Cases (Revisions) Nos. 65, 68, 69 and 71 of 19731 that the payment of duty by a manufacturer under the Medicinal and Toilet Preparations ....
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.... the exemption. All that section 18-A authorises is that the countervailing duty of such amount as the State Government may by notification specify from time to time, shall be levied on all liquors imported, exported or transported. If really, there was a notification by the Government of Tamil Nadu levying countervailing duty on all liquors imported, exported or transported, the learned counsel ....