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Court Upholds State's Power to Impose VAT on Pan Masala with Tobacco; ADE Act Not a Restriction.

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Full Text of the Document

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....Constitutional validity of levy of VAT on pan masala containing tobacco - The State's power to legislate is not curtailed by the ADE Act. If that is not curtailed, then, any reliance on the constitutional scheme of distribution of revenues and taxes cannot be of assistance - HC....

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