Supreme Court of India
M/s Trimurthi Fragrances (p) Ltd. through its Director Shri Pradeep Kumar Agrawal v. Government of N.C.T. of Delhi through its Principal Secretary (finance) & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above reasoning, it is held that the existe nce of a plurality of opinions or discordant or dissident judgm ents in the past — which might even have led to a majority (on an overall headcount) supporting a particular rule in a particular case cannot detract from the legitimacy of a rule enunciated by a later, larger Bench, such as the nin e-Judge Bench ruling in Indra Sawhney [Indra Sawhney v.
Judgment, page 15
From the headnote
Tax/Taxation– Additional Duties of Excise (Goods of Sp ecial Importance) Act, 1957 – Central Excise Act, 1944 – Delhi Sales Tax Act, 1975 – Uttar Pradesh Trade Tax Act, 1948 – Tam il Nadu General Sales Tax Act, 1959 – Whether, Pan Masala, which contains tobacco and gutka, covered by an Entry in the First Schedule to the ADE Act, are taxable by the State under the 1975 Act and /or the 1948 Act and/or the 1959 Act – Held: The ADE Act has been enact ed to provide for the levy and collection of additional duties of excise in respect of certain goods, over and above the dut ies of excise levied
Authorities it was built on
- 1975 Sabhajit Tewary v. Union of India & Ors.
- 1989 Union of India & Anr. v. Raghubir Singh (dead) by Lrs. Etc.
- 2004 Central Board of Dawoodi Bohra Community and Anr. v. State of Maharashtra and Anr.
- 2015 Supreme Court Advocates-on-record Association and Another v. Union of India
- 2005 Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
- 1988 Mahalakshmi Oil Mills Etc. Etc. v. State of Andhra Pradesh & Ors.
- 2017 M/s Shanti Fragrances v. Union of India and Ors.
Where later benches applied it
- 2023 M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors.
- 2026 Parveen Kumar@ Parveen Chauhan v. State of Haryana
- 2024 Property Owners Association & Ors. v. State of Maharashtra & Ors.
Of those, 1 followed · 2 referred to
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