Supreme Court of India
State of Madras v. M/s. Swastik Tobacco Factory, Vedaranyam
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, we modify the order of the High Court accordingly.
Judgment, page 5
From the headnote
Madras General Sa/es Tax (Turnover and Assessment) Rules 1939, r. 5(1) (i) Excise duty paid on raw tobacco--Raw tobacco processed and sold as chewing tobacco-Excise duty whether to be deducted from turn- over of chewing tobacco under r. 5(1) (i). ' The respondent factory used to purchase raw tobacco and after pro· c cessing it, sell it as chewing tobacco. Excise duty was paid by the factory in respect of raw tobacco purchased by it. In sales tax proceedings the factory contended that th_e excise duty so paid to the Central Government must be deducted to arrive at the net turnover under r.
Where later benches applied it
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
Of those, 1 referred to
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