Rate of state tax can exceed limits prescribed by CST on Gutkha & pan masala

Trimurthi Fragrances (P) Ltd. Vs Govt. of N.C.T of Delhi (Supreme Court of India) Supreme Court held that the rate of local tax can exceed the limits under the Central Sales Tax Act, 1956 on gutkha and pan masala. Facts- This judgment will dispose of appeals arising from judgments of three High Courts, on the question of taxability of pan masala or gutka/gutkha, under state enactments. The appellants unsuccessfully argued that state legislatures were not empowered to levy sales tax on those articles, in view of the provision in the Constitution enabling the Union to levy additional duties of e...