Supreme Court · 2023 INSC 487 · Decided 4 May 2023
M/S Trimurthi Fragrances (P) LTD. THR. Its Director Shri Pradeep Kumar Agrawal v. GOVT. of N.C.T. of Delhi Through Its Principal Secretary (Finance) and ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 487 · [2023] 7 S.C.R. 1046
- Case number
- CIVIL APPEAL No. 8486/2011
- Decided
- 4 May 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956 - ss.14, 15 - Finance Act, 1988 - Central Excise Tariff Act, 1985 - Chapter 21, 24 of the Schedule - Additional Duties of Excise Importance) Act, 1957 - Finance Act, 2001 - Delhi Sales Tax Act, 1975 - Tamil Nadu General Sales Tax Act, 1959 - Uttar Pradesh Trade Tax Act, 1948 - Taxability of pan masala or gutka/gutkha under the aforesaid State enactments - Whether pan masala was an
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)