TaxTMI 
TaxTMI 
2022 (7) TMI 1620
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....R. Baskaran, Additional Advocate General, assisted by, Mr. M. Sarangan, Additional Government Pleader COMMON ORDER Heard the learned counsel appearing for the writ petitioners and the learned Additional Advocate General appearing for the respondents. 2. The writ petitioners deal with "unmanufactured tobacco". The nature of trade involves purchase of tobacco leaves from farmers, spraying of jaggery water on them, cutting them into small pieces and packing. The stand of the department is that the raw tobacco leaves have been subjected to manufacturing process for human consumption. They have therefore passed the impugned orders prohibiting their sale. The godowns where the articles were kept have been sealed after taking of samples. ....
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....ficials proceeded to issue the impugned orders and notices. A conjoint reading of the statutory provisions with the aforesaid regulation and applying the same to the facts of the case would lead one to the conclusion that Nicotine had been mixed with food item by employing the aforesaid methods. The raw tobacco had been made fit for chewing and consumption. Since this is clearly prohibited in law, the impugned notices and orders had been issued by the respondents authorities. He submitted that no case for interference has been made out and he pressed for dismissal of these writ petitions. 5. I carefully considered the rival contentions and went through the materials on record. 6. The first objection raised by the learned Additional Ad....
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....ture, preparation or treatment but does not include any animal feed, live animals unless they are prepared or processed for placing on the market for human consumption, plants prior to harvesting, drugs and medicinal products, cosmetics, narcotic or psychotropic substances: Provided that the Central Government may declare, by notification in the Official Gazette, any other article as food for the purposes of this Act having regards to its use, nature, substance or quality;" Regulation 2.3.4 of Food Safety and Standards (Prohibition and Restrictions on Sales) Regulations 2011 is as follows:- "2.3.4 : PRODUCT NOT TO CONTAIN ANY SUBSTANCE WHICH MAY BE INJURIOUS TO HEALTH Tobacco and nicotine shall not be used as ingredient....
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.... Dindigul which trains the tobacco farmers regarding tobacco cultivation. Applying the ratio laid down by the Hon'ble Division Bench in Pachiappa Chettiar case, I hold that the petitioners are dealing only with unmanufactured tobacco and that they have not been mixing the same in any food product. 10. At this stage, the learned Additional Advocate General would draw my attention to Article 47 of the Constitution of India which reads as follows:- "47. Duty of the State to raise the level of nutrition and the standard of living and to improve public health.-The State shall regard the raising of the level of nutrition and the standard of living of its people and the improvement of public health as among its primary duties and, ....