Case Law Details
Case Name : Trimurthi Fragrances (P) Ltd Vs Government of N.C.T. of Delhi (Supreme Court of India)
Appeal Number : Civil Appeal No. 8486 of 2011
Date of Judgement/Order : 19/09/2022
Related Assessment Year :
Courts :
Supreme Court of India
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Trimurthi Fragrances (P) Ltd Vs Government of N.C.T. of Delhi Through (Supreme Court of India)
SC Held that 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.
Facts-
The main question raised in this batch of appeals is, whether, ‘Pan Masala’, which contains tobacco and gutka, covered by an Entry in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act 1957, hereinafter referred to as the ‘ADE Act’, are taxable by the State under the Delhi Sales Tax Act 1975 and/or the Uttar Pradesh Trade Tax Act 1948 and/or the Tamil Nadu General Sales Tax Act, 1959.
Conclusion-
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