Author: Sadhvi, Student at Symbiosis Law School, Noida
ABSTRACT
In an economy where there is a mix of capitalism and socialism, India stands readily affected by it. The middle class is weary of taxes and thus look for loopholes to gain profit and sustain themselves. The most profitable in this case is the Pan Masala Manufacturing Industry. Exploiting of gaps in the constitutional structure, this article undergoes legal analysis of Tax invasion in this industry and the legislative reforms which govern it.
These are the main acts which are govern the following area: Central Goods and Services Act,2017, The Goods and Services Act,2017, Central Excise Act, 1944, Health Security se National Security Cess Act, 2025 Central Excise (Amendment) Act, 2025.
Based on Court proceedings and orders and legislative upgrade till 2026 in pan masala industry. This article delves deep into changes reforms happened in past years, how acts are governing and restricting exploitation and how people are envisioning taxing for their own profit in this market.
