JAGANATHAN Vs. STO

JUDGEMENT

(1.) S.4 of General Sales Tax Act, 1125, reads:

(2.) So spirituous medicinal preparations were not goods relating to which sales tax could be imposed under the General Sales Tax Act. The Cochin Abkari Act in so far as it imposes duty on spirituous medicinal preparations must be deemed to have been repealed by the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. S.21 of that Act provides:

(3.) make it clear that the orders, Exts. P 1 to P 3 in so far as they impose sales tax on the turnover relating to other commodities than that dealt with in Ext. P 8 will stand unaffected by this order.