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Sales Tax Cases was a monthly journal ‘of the law of sales tax of India with reports of cases decided by the appellate tribunals, the boards of revenue, the High Courts and the Supreme Court’, published by the Company Law Institute of India and edited by A.N. Aiyar.
The journal published an entire array of cases adjudicated upon by the Indian judiciary on sales tax matters, and a survey across issues shows many cases related to taxation over tobacco. In 1951–1952, there were a number of cases adjudicated on the question of whether tobacco for use as hucca leaf was taxable under the Sales Tax Act. On occasion, the petitioners argued that tobacco used as hucca leaf was not taxable and the government was unfair in forcing them to pay a high percentage of sales tax. In most cases, such petitions were dismissed by the courts starting from the district court going right up to the high court.
Other cases adjudicated upon related to the amount of customs duties on goods imported, how such duties were calculated, how portions of sales tax varied between states and whether or not certain laws were unfair towards traders. Amendments to certain sales-related acts were also published in the journal.
The journal published important cases from all over the country and also included explanatory notes on most of the generic terms used in presenting these cases before the courts. Each issue of the journal ended with a detailed index of all the cases cited in the issue.