1999 (6) TMI 460

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....including the Act, 1947, and brought into force levy of tax on zarda, with effect from July 1, 1993 under section 8(1)(a) of the Act vide entry 8 of the Second Schedule. Prior to the commencement of the Act, zarda being a tobacco product was exempted from sales tax under Act, 1947, vide entry 47 of the Third Schedule (since repealed with effect from July 1, 1993). The entry 47 remained in force up to June 30, 1993, till replacement of Assam Sales Tax Act, 1947. It is, therefore, contended that zarda was exempted from sales tax under the Act, 1947, with effect from December 14, 1957 for more than 35 years up to June 30, 1993 before being subjected to tax under the Assam General Sales Tax Act, 1993 as stated above. But tax on zarda has been w....

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.... of tax on zarda under the Assam General Sales Tax Act, 1993. However, as informed by the Additional Senior Government Advocate, Mr. H.N. Sarma, the State Government of Assam, has been getting the share of its excise duty from the Central Government under the provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The submission of Mr. Phukan is that State cannot levy sales tax on tobacco (zarda), since levy of additional excise duty on tobacco under the Act, 1957, which is clearly in lieu of sales tax and the State is getting a proportional share thereof from the Central Government, the State Government is not entitled to get the share simultaneously in the additional duties of tax. 5.. As stated above, th....