https://www.taxtmi.com/caselaws?id=349273 Pan masala containing tobacco and gutka were examined for possible coverage under the Delhi Sales Tax Act, 1975 tobacco exemption, with the analysis turning on the statutory scheme of incidence of tax, rate of tax, tax-free goods, and the scheduled definition of tobacco by reference to the Central Excises and Salt Act, 1944. The Court noted conflicting authority on whether a tax-free entry survives a later rate-entry amendment or is impliedly withdrawn by it, and found that the divergence required authoritative resolution. The matter was therefore placed before the Hon'ble Chief Justice of India for constitution of an appropriate larger Bench. en-us Thu, 21 Sep 2017 00:00:00 +0530 Tue, 20 Sep 2022 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349273 Pan masala containing tobacco and gutka were examined for possible coverage under the Delhi Sales Tax Act, 1975 tobacco exemption, with the analysis turning on the statutory scheme of incidence of tax, rate of tax, tax-free goods, and the scheduled definition of tobacco by reference to the Central Excises and Salt Act, 1944. The Court noted conflicting authority on whether a tax-free entry survives a later rate-entry amendment or is impliedly withdrawn by it, and found that the divergence required authoritative resolution. The matter was therefore placed before the Hon'ble Chief Justice of India for constitution of an appropriate larger Bench. Case-Laws VAT and Sales Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349273