M/S TRIMURTHI FRAGRANCES (P) LTD. THROUGH ITS DIRECTOR SHRI PRADEEP KUMAR AGRAWAL vs GOVT.OF N.C.T OF DELHI THROUGH ITS PRINCIPAL SECRETARY (FINANCE) — C.A. No. 8486/2011
Case under Section XIV-A. Status: DISPOSED.
CNR: SCIN010182642006
Filing Date
21-Jul-2006
Registration No
C.A. No. 8486/2011
Diary Number
18264/2006
Order Date
04-May-2023
Document Type
Judgement - of Main Case
Neutral Citation
2022 INSC 975, 2023 INSC 487
Disposal Type
Allowed
Data as of 30-Jun-2026
Acts & Sections
Petitioner(s)
M/S TRIMURTHI FRAGRANCES (P) LTD. THROUGH ITS DIRECTOR SHRI PRADEEP KUMAR AGRAWAL
Adv. PRAVEEN KUMAR
Respondent(s)
GOVT.OF N.C.T OF DELHI THROUGH ITS PRINCIPAL SECRETARY (FINANCE)
Adv. GURMEET SINGH MAKKER[R-1]
Hearing History
Judge: HON'BLE MR. JUSTICE S. RAVINDRA BHAT and HON'BLE MR. JUSTICE DIPANKAR DATTA
Fixed Date by Court
Fixed Date by Court
Next Week / Week Commencing / C.O.Week
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 04-May-2023 | Fixed Date by Court |
| 12-Jan-2023 | Fixed Date by Court |
| 11-Jan-2023 | Next Week / Week Commencing / C.O.Week |
| 19-Sep-2022 | Fixed Date by Court |
| 19-Sep-2022 | Fixed Date by Court |
Orders in this case
Summary of Trimurti Fragrances (P) Ltd v. Government of NCT of Delhi (CA 8486/2011) The Supreme Court upheld states' authority to levy sales tax on pan masala and gutkha, rejecting appellants' claims that these products were tax-exempt as "tobacco." The Court held that pan masala and gutkha are distinct from tobacco under the Central Excise Tariff Act, falling separately under Chapter 21 rather than Chapter 24, and therefore state legislatures can lawfully tax them despite central excise duties. This case analysis is maintained by casestatus.in based on publicly available court records.
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