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Expression ‘tobacco & tobacco products’ includes ‘bidi’: HC
Case Law Details
- Case Name
- Patel Brothers & Co Vs State of Odisha (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Patel Brothers & Co Vs State of Odisha (Orissa High Court)
Admittedly, the Petitioner Assessee is a manufacturer of Bidis. The short question is whether it is included within the entry Tobacco and Tobacco products in item 16 of the Schedule under the Orissa Entry Tax Act (OET Act).
Learned counsel for the Petitioner seeks to contend that since the entry does not specifically mention ‘bidi’ it would not fall within the scope of the above entry. Mr. Mishra, learned Sr. Standing Counsel on the other hand points out that the expression ‘tobacco products’ is wide enough...
