1997 (4) TMI 472

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....3. 2.. The petitioner is engaged in the business of manufacture of Kapoori tobacco. The contention of the petitioner is that the kapoori tobacco is a product of tobacco not liable to tax being a product of tobacco vide Notification No. ST4064/X-860(4)-58 dated November 25, 1958 and under the amended Notification No. ST-2-7038/X-7(23)/83-U.P. Act XV/48-Order-85 dated January 31, 1985. The notifi....