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    <title>2014 (12) TMI 1303 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=196171</link>
    <description>A municipal circular could not prohibit sale or provision of tobacco products in licensed premises where the Central Act permitted sale subject only to the statutory age and distance restrictions; those extra limits were ultra vires. A separate ban on providing smoking apparatus, including hookah, also failed because the Rules permit smoking in a designated area and the statutory definition of smoking covers use of an instrument, so the circular could not override that scheme. By contrast, the prescribed smoking-area dimensions and related spatial conditions were upheld as valid municipal regulatory requirements consistent with the Act and Rules.</description>
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    <pubDate>Mon, 08 Dec 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 1303 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=196171</link>
      <description>A municipal circular could not prohibit sale or provision of tobacco products in licensed premises where the Central Act permitted sale subject only to the statutory age and distance restrictions; those extra limits were ultra vires. A separate ban on providing smoking apparatus, including hookah, also failed because the Rules permit smoking in a designated area and the statutory definition of smoking covers use of an instrument, so the circular could not override that scheme. By contrast, the prescribed smoking-area dimensions and related spatial conditions were upheld as valid municipal regulatory requirements consistent with the Act and Rules.</description>
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      <pubDate>Mon, 08 Dec 2014 00:00:00 +0530</pubDate>
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