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and the decline in net profit is due to the lower limit of cigarette price stipulated in document 250, which came into effect in 2018, resulting in the reduction of the profit margin of the cigarette export business of the company
Swerdlow J

Policies such as tax exemptions for bidi manufacturers producing less than two million bidis in a year (with no such exemption exists for cigarettes), and differential tax rates for handmade and machine-made bidis , subvert the public health goal of tobacco taxation in India by incentivising bidi makers to engage in tax evasive practices

And it's a great incentive to be a good kid all year
