M/S. Shanti Fragrances vs Union Of India

The Supreme Court addressed the taxability of Pan Masala and Gutka under the Delhi Sales Tax Act, 1975, specifically examining Sections 3(1) and 4 regarding the incidence and rate of tax. The Court held that the provisions of the Act apply to all sales post-commencement, and the rates specified in the schedules must be adhered to, affirming the legislative intent to tax these goods. The outcome confirmed the applicability of the tax provisions to the products in question, thereby upholding the state's authority to levy taxes as per the Act.