Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023)

/ Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 21, Central Excise Tariff Act, 1985 with Chapter 24, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 14, Central Sales Tax Act, 1956 with Section 15, Dipankar Datta, Judges, S. Ravindra Bhat

Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Whether state legislatures have the power to levy sales tax on pan masala and gutkha, given the central government’s authority to levy additional excise duties, and whether the state tax rate can exceed limits […]

Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) Read Post »