| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | 1956 – ss.14 2001 1985 – Chapter 21 15 – Finance Act Central Sales Tax Act 1988 – Central Excise Tariff Act 24 of the Schedule – Additional Duties of Excise (Goods of Special Importance) Act 1957 – Finance Act |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Act(s) Referred | Uttar Pradesh Trade Tax Act, 1948 (15 of 1948) Additional Duties of Excise (goods of Special Importance) Act, 1957 (58 of 1957) Central Sales Tax Act, 1956 (74 of 1956) Delhi Sales Tax Act, 1975 (43 of 1975) Finance Act, 2001 (14 of 2001) Central Excise Tariff Act, 1985 (5 of 1986) Tamil Nadu General Sales Tax Act, 1959 (24 of 1993) |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Disposed Off |
| Headnote | Central Sales Tax Act, 1956 – ss.14, 15 – Finance Act, 1988– Central Excise Tariff Act, 1985 – Chapter 21, 24 of the Schedule– Additional Duties of Excise (Goods of Special Importance) Act,1957 – Finance Act, 2001 – Delhi Sales Tax Act, 1975 – TamilNadu General Sales Tax Act, 1959 – Uttar Pradesh Trade Tax Act,1948 – Taxability of pan masala or gutka/gutkha under the aforesaidState enactments – Whether pan masala was an exempted item, being“tobacco” – Held: The holding in Trimurti Fragrances (P) Ltd casethat there is no conflict between the Agra Belting Works line of cases,and the Kothari Products Ltd. line of cases, concludes the questionw.r.t the efficacy/validity of notifications introducing as entries in aSchedule(s) and subjecting them to tax, when those articles are partof the statute or are exempted from taxation – Assessees’ contentionsfail on this point – Further, the CET Act itself made a distinctionbetween pan masala, whether it contained tobacco or not and allforms of tobacco – Right from 1995, the distinction in the CET Actbetween pan masala (Chapter 21) and tobacco (Chapter 24) hadbeen made – The definition of pan masala also clarified that despiteone of its ingredients being tobacco, it would nevertheless be aseparate article – Till 2001, “Pan masala” and chewing tobaccoreceived different treatment – They are not interchangeable orsynonymous expressions – Entry 2404 refers to chewing tobacco“including preparations commonly known as “Khara Masala”,“Kimam”, “Dokta”, “Zarda”, “Sukha” and “Surti”” – Gudaku and snuffare dealt with under a separate heading – The effect of inclusion ofpan masala with tobacco in Chapter 24 and simultaneously thatproduct’s exclusion from Chapter 21, as well as imposition of ADEwith effect from 2001, on ‘pan masala containing tobacco’ meantthat the product (i.e. pan masala without tobacco) went out for the first time of the reach of State sales tax – All along, goods andproducts described as pan masala and gutkha were included inChapter 21 – Therefore, till 2001 and the introduction of ADE, thesetwo products were covered by local or Sales tax levies – Before2001, pan masala and gutkha fell within Chapter 21, as pan masala,regardless of whether they contained tobacco – Goods classifiableunder Chapter 24 i.e. tobacco items were more general, also theydid not include pan masala – Subsequent changes made introducing2404.40 in the CET Act do not affect or change the CST Act – Thus,gutkha and pan masala are not covered under sub-heading 2404.40so far as CST Act is concerned – Thus, the arguments of theassessees that the rate of local tax cannot exceed the limit underthe CST Act, rejected. |
| Judge | Hon'ble Mr. Justice S. Ravindra Bhat |
| Neutral Citation | 2023 INSC 487 |
| Petitioner | M/s Trimurthi Fragrances (p) Ltd. Thr. Its Director Shri Pradeep Kumar Agrawal |
| Respondent | Govt. Of N.c.t. Of Delhi Through Its Principal Secretary (finance) And Ors. |
| SCR | [2023] 7 S.C.R. 1046 |
| Judgement Date | 2023-05-04 |
| Case Number | 8486 |
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