2000 (1) TMI 823 - SC - Central Excise

EXEMPTION TOBACCO - INCLUSIVE OF ITEMS IN ENTRY IN ADDITIONAL DUTIES OF EXCISE ACT GUTKA IS A FORM OF MANUFACTURED TOBACCO COVERED BY THAT ACT

Summary

The Supreme Court of India allowed the appeal against the High Court judgment regarding the taxation of gutka under the A.P. General Sales Tax Act. The court held that gutka falls under the exemption in section 8 of the State Sales Tax Act and cannot be taxed as pan masala. The judgment and order under appeal were set aside, and the appellants were entitled to consequential benefits. No costs were awarded.