Supreme Court · 2022 INSC 975 · Decided 19 September 2022
M/S Trimurthi Fragrances (P) LTD. Through Its Director Shri Pradeep Kumar Agrawal v. Government of N.C.T. of Delhi Through Its Principal Secretary (Finance) & ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 975 · [2022] 15 S.C.R. 516
- Case number
- CIVIL APPEAL No. 8486/2011
- Decided
- 19 September 2022
- Bench
- INDIRA BANERJEE, HEMANT GUPTA, SURYA KANT, M.M. SUNDRESH, SUDHANSHU DHULIA (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 145; Central Excise Act
Headnote
Tax/Taxation- Additional Duties of Excise (Goods of Special Importance) Act, 1957 Act, 1944 - Delhi Sales Tax Act, 1975 - Uttar Pradesh Trade Tax Act, 1948 - Tamil Nadu General Sales Tax Act, 1959 - Whether, Pan Masala, which contains tobacco and gutka, covered by an Entry in the First Schedule to the ADE Act, are taxable by the State under the 1975 Act
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