Dharampal Satyapal Ltd. & Anr vs The State Of Assam & Anr on 27 October, 2017
Ch.Tika Ramji v. State of U.P.1, State of Madras v. Gannon
Dunkerley2, Calcutta Gas Company Limited v. State of West
Bengal3, Ramavatar Budhaiprasad v. Assistant Sales Tax
Officer, Akola4, Kannan Devan Hills Produce Company Limited
v. State of Kerala5, Shah Ashu Jaiwant v. State of Maharashtra6,
Ishwari Khetan Sugar Mills (Private) Limited v. State of U.P.7,
D.C.Wadhwa v. State of Bihar8, Collector of Central Excise,
Bombay-I v. M/s.Parle Exports9, India Cement Limited v. State
of Tamil Nadu10, Synthetics & Chemicals Limited v. State of
1
1956 SCR 393
2
1959 SCR 379
3
1962 Supp (3) SCR 1
4
(1962) 1 SCR 279
5
(1972) 2 SCC 218
6
(1976) 2 SCC 99
7
(1980) 4 SCC 136
8
(1987) 1 SCC 378
9
(1989) 1 SCC 345
10
(1990) 1 SCC 12
16
U.P.11, State of Andhra Pradesh v. McDowell & Co.,12, SIEL
Limited v. Union of India13, ITC Limited v. Agricultural Produce
Market Committee14, S.Samuel, M.D., Harrisons Malayalam v.
Union of India15, Gulati & Co., v. Commissioner of Sales Tax16,
and Dharampal Satyapal Limited v. State of Assam17.
(21) The respondent No.3/Commissioner of Food Safety,
Telangana has filed a detailed counter affidavit and it has
been stated that the petitioners are engaged in the
wholesale business of the products like chewing tobacco.
The products contain pure tobacco, flavoured tobacco and
scented tobacco. It has been stated that the chewing
tobacco products flavoured with some spices such as
cardamom, menthol, clove etc., includes scented tobacco.
This also includes edible perfumes and therefore, as per
the FSS Act 2006, the spices and other edible perfumes
added to the chewing tobacco comes under the definition
of 'food'. It has been stated that the law of the land is very
clear and the FSS Act 2006 read with Regulations framed
thereunder provides that no food product shall contain
tobacco and nicotine as ingredient. The stand of the
respondent No.3 is that the petitioner while obtaining GST
11
(1990) 1 SCC 109
12
(1996) 3 SCC 709
13
(1998) 7 SCC 26
14
(2002) 9 SCC 232
15
(2004) 1 SCC 256
16
(2014) 14 SCC 286
17
(2018) 2 Gauhati Law Reports 168
17
number and GST certificate has stated that he is doing
business to sell unmanufactured tobacco, refuse tobacco,
not stem or strippe, flue cured Virginia tobacco, but the
petitioner is selling chewing tobacco products flavoured
with some spices, such as cardamom, menthol, clove etc.,
scented tobacco comprising edible perfumes. In the other
writ petitions, the petitioners are dealing with gutka or
pan masala, which certainly contain tobacco.