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Supreme Court of India

Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others

Neutral citation
Reported as [1983] 3 S.C.R. 130
Bench A.P. Sen J.
Decided 6 May 1983

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

34 Supreme Court benches have cited this judgment.

From the headnote

Bihar Finance Act,.1981-Sub-ss. (/)and (3) of s. 5-Levy of surcharge on sales tax and prohibition from passing on liability thereof to purchasers­ Whether l'oid in terms of opening words of Art. 246(3) for being in conflict with Paragraph 21 of Drugs (Price Control) Order, 1979 issued under s. 3(1) of Essential Commodities Act ?-Whether violative of Arts. 14 and 19(1) (g) ?­ Whether it is an essential characteristic of Sales Tax that the seller must have right to pass it on to ~nsumer ?-Whether classification of dealers on the basis of'gross turnover' as defined ins. 2( j) invalid? ,-

Authorities it was built on

Where later benches applied it

Of those, 10 relied on · 16 referred to · 7 mentioned · 1 not applicable

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