V.S. Products Vs Union Of India
Date: January 4, 2022
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): Sunil Dutt Yadav
Subject Matter
Central excise duty, GST and NCCD can be levied together on tobacco products
Summary
The petitioners involved in manufacturing of tobacco and tobacco products had filed these petitions, contending that simultaneous levy of GST under Article 246A of the Constitution and levy of basic excise duty and NCCD under Article 246 on tobacco a…
1. The petitioners are stated to be manufacturers of Tobacco and Tobacco products and are registered in terms of Rule 9 of the Central Excise Registration Rules, 2002 (“the Rules, 2002” for short). Subsequent to coming into force of the Goods and Services Tax (“GST” for short) regime, the petitioners have registered themselves under Rule 10 (1) of the Central Goods and Serv…