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2013 (11) TMI 909 - HC - Income TaxDeduction u/s 80I - whether 'Zarda Yukta Pan Masala' is a tobacco preparation – Held that:- Pan Masala is not a mixture of tobacco but when it is mixed with tobacco, it becomes a tobacco preparation – Following State of Orissa v. Radheshyam Gudakhu Factory [1987 (8) TMI 405 - SUPREME COURT OF INDIA] - 'gudakhu' is product of tobacco, and that although a major part of molasses and other constituents are added to the tobacco the essential and effective ingredient remains tobacco, and therefore 'gudakhu' is known as a product of tobacco in common parlance - The percentage of tobacco in the mixture, is not material - Once tobacco is mixed, even in a small quantity, the Pan Masala becomes a tobacco preparation, which is a separate and distinct commercial commodity - Decided in favour of Revenue.
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