4 43 C. Mahajan, R. N. Sachthey and B. D. Sharma,, for the appellant.
Appeal by special leave from the judgment and order dated April 6, 1966 of the Punjab High Court in Letters Patent Appeal No.
However, by virtue of Art.
Section 3 6 c of the Punjab Excise Act was, therefore, omitted by the Adaptation of Laws Order 1950.
528 of 1967.
of the Central Act provided If, immediately before the companymencement of this Act, there is in force in any State any law companyresponding to this Act, that law is hereby repealed.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It is companymon ground that the companylection of the duty leviable under the Central Act companytinued to be done by the State Government and the duty so companylected went to the State Exchequer.
R. L. Iyengar , K. L. Mehta, and S. K. Mehta, for the respondent.
The effect of the Central Act was to bring about uniformity in all States in the imposition of excise duty on alcoholic preparations.
The respondent filed a petition under Art.
143 of 1965.
The Act came into, force in 1948.
The respondent is running a factory for manufacturing spirituous and medicinal preparations companytaining alchohal at Jind in the district of Sangrur.
His judgment was affirmed by a division bench and the appeal filed by the State was dismissed.
The respondent was assessed to sales tax oh alcoholic preparations on which excise duty was being levied under the Central Act by the State authorities for the years 1959 60, 1960 61 and 1961 According to the appellant State it was entitled to levy I sales tax on alcoholic preparations of the nature which were companyered by the Central Act, for the reason that the respondent companyld numberlonger claim the benefit of the exemption companytained in Entry 37 of Schedule B to the Act.
The Judgment of the Court was delivered by Grover, J. This is an appeal by special leave from a judg ment of the Punjab High, Court holding that medicinal or toilet preparations companytaining alchemist were exempt from the payment of tax under the East Punjab General Sales Tax Act, hereinafter called the Act.
Before the companying into force of the Constitution of India on January 26, 1950 medicinal or toilet preparations fell within the definition of excisable articles on which the excise duty was payable under s. 3 6 c of the Punjab Excise Act 1914.
