CHATURBHAI M. PATEL vs THE UNION OF INDIA AND OTHERS

The Supreme Court upheld the validity of the Central Excises and Salt Act, 1944, specifically sections 6 and 8, ruling that the Central legislature has the competence to levy excise duty on tobacco under Entry 45 of List 1 of the Government of India Act, 1935. The Court found that the Act's provisions, while they may incidentally touch upon provincial matters under List 11, remain constitutionally valid as they are primarily concerned with excise duty collection. The petitioner's challenge to the Collector's orders was dismissed, affirming the legality of the excise duties imposed.