Saree Sansar vs Govt. Of Nct Of Delhi
Judges (2)
Case Significance
Saree Sansar vs Govt. Of Nct Of Delhi is a Supreme Court of India decision dated March 21, 2024 (citation: insc-2024-240). A silk fabric seller challenged the levy of 12% state sales tax on silk fabric for the period January-March 2000 under the Delhi Sales Tax Act, arguing that silk fabric as a 'declared good' under the Additional Duties of Excise Act barred state taxation. The Supreme Court dismissed the appeal, holding that the ADE Act's proviso expressly permitted states to levy sales tax on declared goods, and affirmed the Delhi High Court's view upheld by a coordinate bench in M.R. Tobacco. The bench comprised Justices Abhay S. Oka and Sanjay Karol. The judgment was delivered by Justice Abhay S. Oka.
Summary
A silk fabric seller challenged the levy of 12% state sales tax on silk fabric for the period January-March 2000 under the Delhi Sales Tax Act, arguing that silk fabric as a 'declared good' under the Additional Duties of Excise Act barred state taxation. The Supreme Court dismissed the appeal, holding that the ADE Act's proviso expressly permitted states to levy sales tax on declared goods, and affirmed the Delhi High Court's view upheld by a coordinate bench in M.R. Tobacco.
What was the outcome of Saree Sansar vs Govt. Of Nct Of Delhi?
A silk fabric seller challenged the levy of 12% state sales tax on silk fabric for the period January-March 2000 under the Delhi Sales Tax Act, arguing that silk fabric as a 'declared good' under the ...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (insc-2024-240)