JUDGMENT :

S. RAVINDRA BHAT, J.

1. This judgment will dispose of appeals arising from judgments of three High Courts, on the question of taxability of pan masala or gutka/gutkha¹ [Which is spelt differently in regional contexts as ‘gutka’ or ‘gutkha’ or ‘guhtka’ for convenience, this is hereafter referred to uniformly as ‘gutkha’] under state enactments. The appellants unsuccessfully argued that state legislatures were not empowered to levy sales tax on those articles, in view of the provision in the Constitution enabling the Union to levy additional duties of excise, and further that in any case, the rate of state tax cannot exceed the limit prescribed by the Central Sales Tax Act, 1956.

Brief Facts

2. The relevant central enactments are the Central Sales Tax Act, 1956 (hereafter “CST Act”) the Central Excise Tariff Act, 1985 (hereafter “CET Act”) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (hereafter “ADE Act”). The state enactments in question are the Delhi Sales Tax Act, 1975 (hereafter “DST Act”) Tamil Nadu General Sales Tax Act, 1959 (hereafter “TNGST Act”) and the Uttar Pradesh Trade Tax Act, 1948 (hereafter “UPTT Act”).

3. Section 14 of the CST Ac