Saree Sansar vs Govt. Of Nct Of Delhi

The Supreme Court held that the Delhi Government was not empowered to levy sales tax on 'Silk Sarees' as they are declared goods under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and thus fall under the purview of Article 269 of the Constitution of India. The Court emphasized that since the Delhi Government was entitled to share proceeds under the ADE Act, the imposition of a 12% sales tax was invalid. The judgment of the Delhi High Court dismissing the appellant's writ petition was overturned, and the assessment order was quashed.