Supreme Court of India
Baidyanath Ayurved Bhawan (p) Ltd. Jhansi v. Excise Commissioner, U.P. & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that even indirect introduction of alcohol into a medicinal preparation brings that preparation within the scope. of s. 3(1) C!! the Act, it would mean . multipoint taxation.
Judgment, page 4
From the headnote
The Judgment ofthe Court was delivered by Hegde J.-In this appeal by special leave the true ambit af item 1 in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (to be hereinafter referred to as the Act) read with s. 3(1) of that Act comes up for consideration. The appellant is a manufacturer of certain medicines with the aid of substances like tincture, spirit etc. The tincture and spirit in their turn contain alcohol. The Superintendent of Excise· call ed upon the appellant to pay duty under the Act on the medicinal preparation on the ground that they contain
Where later benches applied it
Of those, 1 relied on
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