Supreme Court of India
M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the foregoing reasons, the appeals by the assessees have to fail.
Judgment, page 36
From the 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 – Tamil Nadu General Sales Tax Act, 1959 – Uttar Pradesh Trade Tax Act, 1948 – Taxability of pan masala or gutka/gutkha under the aforesaid State enactments – Whether pan masala was an exempted item, being “tobacco” – Held: The holding in Trimurti Fragrances (P) Ltd case that there is no conflict between the Agra Belting Works line of cases, and the…
Authorities it was built on
- 2019 Pioneer Urban Land and Infrastructure Limited & Anr. v. Union of India & Ors.
- 1998 U.P. Avas Evam Vikas Parishad v. Jainul Islam and Anr.
- 2011 Girnar Traders v. State of Maharashtra and Ors.
- 1995 P. Kasilingam and Ors. v. P.S.G. College of Technology and Ors.
- 2005 Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd.
- 1998 M/s. Pappu Sweets and Biscuits Etc. v. Commissioner of Trade Tax U.P. Lucknow
- 1988 Mahalakshmi Oil Mills Etc. Etc. v. State of Andhra Pradesh & Ors.
- 1975 State of Madhya Pradesh v. M. V. Narasimhan
- 2002 Nagpur Improvement Trust v. Vasantrao and Ors.
- 2013 M/s Tata Sky Ltd. v. State of M.P. and Others
- 2022 M/s Trimurthi Fragrances (p) Ltd. through its Director Shri Pradeep Kumar Agrawal v. Government of N.C.T. of Delhi through its Principal Secretary (finance) & Ors.
- 1987 Commissioner, Sales Tax, U.P. v. Agra Belting Works, Agra
- 1964 Narottamdas v. State of Madhya Pradesh
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.