Court Rules Branded Sachets of Unmanufactured Tobacco Are Not Agricultural Produce Under KTEG Act for Entry Tax.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after subjecting raw tobacco to physical process of cutting, shredding and sizing so as to make it fit for consumption including the process of being packed in a sealed container, the unmanufactured tobacco ceases to be an agricultural produce as defined under the KTEG Act and the dictionary meanings.....