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Case Law Details

Case Name : Jayavilas Tobacco Traders LLP Vs The Designated Officer (Madras High Court)
Related Assessment Year :
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The only submission made by the learned counsel for the petitioners is that the sale of tobacco would not attract the provisions of the enactment. He further submits that as per Rule 2.3.4 of the Food Safety and Standards (Prohibition and Restrictions on Sales) Regulations Act, 2011, tobacco shall not be used as ingredients in any food products. As the tobacco does not come within the purview of the food product, the provisions will not apply.

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