| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | 1959 – Whether Tax/Taxation– Additional Duties of Excise (Goods of Special Importance) Act 1948 – Tamil Nadu General Sales Tax Act are taxable by the State under the 1975 Act and/or the 1948 Act and/or the 1959 Act – Held: The ADE Act has been enacted to provide for the levy and collection of additional Pan Masala covered by an Entry in the First Schedule to the ADE Act 1957 – Central Excise Act 1975 – Uttar Pradesh Trade Tax Act which contains tobacco and gutka 1944 – Delhi Sales Tax Act |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Others |
| Headnote | Tax/Taxation– Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Central Excise Act, 1944 – Delhi Sales Tax Act, 1975 – Uttar Pradesh Trade Tax Act, 1948 – Tamil Nadu General Sales Tax Act, 1959 – Whether, Pan Masala, which contains tobacco and gutka, covered by an Entry in the First Schedule to the ADE Act, are taxable by the State under the 1975 Act and/or the 1948 Act and/or the 1959 Act – Held: The ADE Act has been enacted to provide for the levy and collection of additional duties of excise in respect of certain goods, over and above the duties of excise levied under the Central Excise Act, 1944 – Once goods are chargeable under the ADE Act, the State cannot levy sales tax on the same goods under a State enactment – There is no conflict between the Kothari Products line of cases and the Agra Belting line of cases – There being no conflict, the reference to Constitution Bench is incompetent and the cases may be placed for decision before the regular Bench.Constitution of India – Article 145 – Principle of stare decisis – Doctrine of precedents – Guidelines for overruling an earlier decision – Held: Per Indira Banerjee, J. (for herself and for Surya Kant, M.M. and Sundresh, Sudhanshu Dhulia, JJ.): This question is answered by the judgment of the Constitution Bench of Supreme Court in Dr. Jaishri Laxmanrao Patil v. The Chief Minister and Others reported as (2021) 8 JT 337, in view of which it is not necessary for this Court to answer the question – In view of Article 145(5) concurrence of a majority of the judges at the hearing will be considered as a judgment or opinion of the Court – The majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective of the number of Judges constituting the majority – Per Hemant Gupta, J. (Concurring): A decision delivered by a Bench of largest strength is binding on any subsequent Bench of lesser or coequal strength – It is the strength of the Bench and not number of Judges who have taken a particular view which is said to be relevant – A Bench of lesser quorum cannot disagree or dissent from the view of law taken by a Bench of larger quorum – Thus, the numerical strength of the Judges taking a particular view is not relevant, but the Bench strength is determinative of the binding nature of the Judgment. |
| Judge | Hon'ble Ms. Justice Indira Banerjee |
| Neutral Citation | 2022 INSC 975 |
| Petitioner | M/s Trimurthi Fragrances (p) Ltd. Through Its Director Shri Pradeep Kumar Agrawal |
| Respondent | Government Of N.c.t. Of Delhi Through Its Principal Secretary (finance) & Ors. |
| SCR | [2022] 15 S.C.R. 516 |
| Judgement Date | 2022-10-19 |
| Case Number | 8486 |
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