Tax Exemption on Tobacco Products: Supreme Court Refers Conflict to Larger Bench in Shanti Fragrances vs. Union of India (21 September 2017)

/ Interpretation of Tax Laws, Judges, R.F. Nariman, Sales Tax Act, Sales Tax Act with Section 3, Sales Tax Act with Section 4, Sales Tax Act with Section 7, Sanjay Kishan Kaul, Tax Exemption, Tax Law

LEGAL ISSUE: Whether a specific entry in a tax rate schedule can override a general exemption for the same goods. CASE TYPE: Tax Law – Sales Tax Case Name: M/S Shanti Fragrances vs. Union of India and Ors. Judgment Date: 21 September 2017 Introduction Date of the Judgment: 21 September 2017 Citation: Not available in […]

Tax Exemption on Tobacco Products: Supreme Court Refers Conflict to Larger Bench in Shanti Fragrances vs. Union of India (21 September 2017) Read Post »