High Court of Madras1 June 2026

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

For assessee

W.P.(MD) NO. 26461 OF 2025

The ruling in brief

Where petitioner, a tobacco trader, only sprinkled jaggery water, shade dried and bulked raw tobacco without altering its essential character, such activity did not amount to manufacture and product remained unmanufactured tobacco classifiable under CETH 2401 20 90, not under 2403 99 10 or 2403 99 90; thus, higher cess was not applicable

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

The ruling in brief

Provisions considered

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Om Jai Balajee Construction (P.) Ltd., In re

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Om Jai Balajee Construction (P.) Ltd., In re