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Search Results for "gutkha"

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High Court

Gujarat High Court Dismisses Customs Appeal in Plastic Waste Rules Export Case — Supreme Court Precedent on Non-Applicability of Plastic Waste Rules to Gutkha Exports Upheld. The Court held that the Plastic Waste (Management and Handling) Rules, 2011 do not apply to exports of gutkha using plastic packing material, as per binding Supreme Court judgments.

25 Feb 2026

The appellant, Principal Commissioner of Customs, filed a Tax Appeal under Section 130 of the Customs Act, 1962 against the judgment and order dated 0...

Supreme Court

Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

4 May 2023

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

High Court

Bombay High Court Quashes Second Prosecution in Gutkha Case on Principle of Autrefois Acquit — Section 300 CrPC Bars Retrial for Same Incident. Acquittal in First Trial for IPC and FSS Act Offences Arising from Same Transaction Precludes Second Trial.

4 Aug 2021

The petitioner, Sachin Shantilal Bhansali, ran a Pan Center in Malkapur, Buldhana. On 27/01/2014, a Food Safety Officer lodged a complaint alleging th...

High Court

Bombay High Court Partially Allows Petition Against Ban on Transport of Banned Food Products Through Maharashtra. Inter-State Transport of Banned Products Not Prohibited Under Section 30(2)(a) of Food Safety and Standards Act, 2006.

9 Jan 2021

The petitioners, including the driver, cleaner, owner of a truck, and a transporter, challenged an order dated 15/7/2020 issued by the Food Safety Com...

Supreme Court

Supreme Court Restores Conviction in Murder Case Based on Eyewitness Testimony. High Court's Acquittal Set Aside as Perverse for Doubting Credible Witnesses and Overemphasizing Investigation Lapses Under Sections 302 and 120B IPC.

28 Nov 2019

The Supreme Court of India heard appeals against the judgment of the Allahabad High Court, which had reversed the conviction of three accused under Se...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

19 Sep 2019

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

High Court

Bombay High Court Considers Appeals Against Conviction Under Sections 302/149, 147, 148, 427 IPC — Trial Court Had Sentenced Appellants to Life Imprisonment. Appellants Challenged Conviction Based on Alleged Assault with Deadly Weapons Leading to Death.

12 Sep 2018

This matter involved two criminal appeals and a bail application arising from the same judgment of the trial court. The appellants were original accus...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in Gutkha Excise Duty Case for Lack of Substantial Question of Law. The court held that the CESTAT's findings on valuation and penalty were factual and not perverse, and no question of law arose under Section 35G of the Central Excise Act, 1944.

14 Jun 2018

The case involves appeals filed by M/s. Trishul Arecanut Granuels Private Limited and its Director, H.S. Nataraj, against the Commissioner of Central ...

High Court

Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

4 Oct 2016

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

High Court

Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.

4 Oct 2016

The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...

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