2014 (9) TMI 901

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.... Trade Tax Act, 1948. According to the revisionist, there was stock transfer of fifty cartons of 'Double Mazza' Pan Masala, having a total value of Rs. 3,12,500/- from Noida (U.P.) to Haldwani (Uttarakhand). It was checked by the officer and, on that basis, proceedings were taken under Section 28A read with section 13A of the U.P. Trade Tax Act, 1948. 2. Finding the value of the goods at Rs. 2,10,000/-, penalty was levied @ 40%, i.e. Rs. 84,000/-. The revisionist lost before the 1st Appellate Authority as well as before the Tribunal and now it is before us. Following substantial questions of law, i.e. question Nos. (i), (ii) & (v) were pressed before us:- "(i) Whether the product in question 'Double Mazaa' already suff....

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....e (Goods of Special Importance) Act, 1957, but does not include Goods, where no additional duties of Excise are leviable under that Schedule". The said Additional Duties of Excise Act, in Entry 2404 referred to "gudaku" under the sub-heading "other manufactured tobacco". Thereafter, we find the following reasoning given in para 4 of the said judgment:- "4. Clearly, therefore, gutka is a tobacco that is covered by an entry in the First Schedule to the said Additional Duties of Excise Act and the branded gutka that the appellants manufacture is liable to tax thereunder. Gutka, therefore, is "goods" covered by the Explanation to the Fourth Schedule to the State Sales Tax Act and, therefore, covered by the exemption contained in Section 8 th....