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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.

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 ...

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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.

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...

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Bombay High Court Quashes Criminal Proceedings in Food Adulteration Cases Due to Non-Compliance with Mandatory Sampling Procedures Under Food Safety and Standards Act, 2006. Failure to Follow Section 47 and Rule 2.4.2 of the Manual of Procedures Renders Prosecution Invalid.

The Bombay High Court at Aurangabad, through a common judgment, allowed three criminal writ petitions challenging the validity of criminal proceedings...

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Bombay High Court Quashes FIR Against Directors in Pan Masala Ban Case — No Offence Under Section 328 IPC. Pan Masala Not a 'Poison' or 'Noxious Substance' Despite Ban Under Prevention of Food Adulteration Act, 1954.

The petitioners, Rajiv Kumar Gupta, Piyush Kumar Gupta, and Satyanarayan Gupta, were directors of Dharampal Satyapal Limited, a company manufacturing ...

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Bombay High Court Quashes FIR Against Petitioners in Food Adulteration Case — No Offence Made Out Under Food Safety and Standards Act, 2006. Sale of 'Mint' and 'Saunf' Products Not Prohibited Under Section 26(2)(i) of FSS Act, 2006 as They Are Not 'Food' as Defined.

The petitioners, Anand Ramdhani Chaurasia and Vijay Banarasi Chaurasia, were engaged in the business of selling 'Mint' and 'Saunf' products. On 12th J...

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Supreme Court Acquits Vendor in Food Adulteration Case Due to Manufacturer's Warranty Defense. Vendor of sealed pan masala held entitled to protection under Section 19(2) of Prevention of Food Adulteration Act, 1954 as he sold the product in original manufacturer's sealed package with warranty.

The appellant was convicted under Section 16(1)(a)(i) read with Section 7 of the Prevention of Food Adulteration Act, 1954 for selling adulterated pan...