P. Govindan Nair, J.
1. These tax revision cases raise a common question. That question is whether the turnover relating to the sale of medicinal and toilet preparations is taxable under the General Sales Tax Act, 1125. It is contended that in view of Section 4 of the General Sales Tax Act, 1125, no sales tax can be imposed on 'medicinal and toilet preparations '. That section reads as follows :-
4. Application of the Act:-The provisions of this Act shall not apply to the sale of electrical energy and any goods other than toddy, arrack and foreign liquor including Indian made foreign liquor on which duty is or may be levied under the Travancore or Cochin Abkari Act, or the Travancore-Cochin Prohibition Act, 1950, or the Madras Prohibition Act, 1937, as in force in the Malabar District referred to in Sub-section (2) of Section 5 of the States Reorganisation Act, 1956, or the Travancore or Cochin Opium Act, or the Opium Act, 1878 (Central Act I of 1878).
2. The Travancore-Cochin Prohibition Act, 1950, defines liquor in Section 7(8) as under :
Liquor includes toddy, spirits of wine, methylated spirits, spirits, wine, beer, and all liquids consisting of or containing alcohol ;
And Section 26(1) of the same Act imposes an excise duty on liquor.
26. (1) An excise duty or countervailing duty of such amount as Government may, by Notification in the Gazette, specify from time to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold, under the provisions of this Act or any rule, notification, licence or permit issued thereunder.
It is clear from the above that duty can be imposed under the Travancore-Cochin Prohibition Act, 1950, on 'medicinal and toilet preparations'. So by virtue of Section 4 of the General Sales Tax Act, 1125, exemption is granted from liability towards sales tax on the turnover relating to the sales of 'medicinal and toilet preparations.'
3. In the light of the above, we hold that no sales tax be imposed on the turnover relating to the sales of 'medicinal and toilet preparations' and confirm the decision of the Appellate Tribunal. We dismiss these tax revision cases but without any order as to costs.