2024 (4) TMI 898 - SCH - VAT and Sales Tax

Prayer for listing the review petitions in open Court/oral hearing - Taxability - gutka/gutkha/guhtka - appellants argued that state legislatures were not empowered to levy sales tax on those articles, in view of the provision in the Constitution enabling the Union to levy additional duties of excise, and further that in any case, the rate of state tax cannot exceed the limit prescribed by the Central Sales Tax Act, 1956. HELD THAT - Prayer for listing the review petitions in open Court/oral hearing is rejected - no case for review of the common judgment dated 4-5-2023 is made out. The review petitions are, accordingly, dismissed.

Summary

The Supreme Court of India rejected the prayer for listing review petitions in open court or oral hearing. The court found no case for review of the common judgment dated 4-5-2023 and dismissed the review petitions. Pending applications, if any, shall stand disposed of.