Supreme Court of India · 2023-05-04
M/S TRIMURTHI FRAGRANCES (P) LTD. THROUGH ITS DIRECTOR SHRI PRADEEP KUMAR AGRAWAL vs GOVT.OF N.C.T OF DELHI THROUGH ITS PRINCIPAL SECRETARY (FINANCE)
- Citation / case number
- SC 2006/18264
- Court
- Supreme Court of India
- Petitioner
- M/S TRIMURTHI FRAGRANCES (P) LTD. THROUGH ITS DIRECTOR SHRI PRADEEP KUMAR AGRAWAL
- Respondent
- GOVT.OF N.C.T OF DELHI THROUGH ITS PRINCIPAL SECRETARY (FINANCE)
- Author
- HON'BLE MR. JUSTICE S. RAVINDRA BHAT
- Bench
- HON'BLE MR. JUSTICE DIPANKAR DATTA HON'BLE MR. JUSTICE S. RAVINDRA BHAT
Judgment text excerpt
The Supreme Court addressed the taxation of 'Pan Masala' containing tobacco under various state sales tax acts. The court examined conflicting precedents regarding the applicability of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and its interaction with state sales tax laws. Ultimately, the court clarified the legal status of such products and their taxability, resolving the inconsistencies in earlier judgments.