Supreme Court of India
Aphali Pharmaceuticals Ltd. v. State of Maharashtra & Ors.
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, we set aside the judgment and decree of the High Court and restore those of the Civil Judge decreeing the suit.
Judgment, page 24
From the headnote
Medicinal and Toilet Preparations (Excise Duties) Act 1955- Amendment Act 19 of 1961-Finance Act 1962-Section 18 thereof Levy of excise duty on the product "Ashvagandharist" manufactured by the appellant-Whether permissible under the schedule to the Act as amended-Effect and Interpretation of Explanation I added to the Schedule of the Act by Finance Act 1962-Circular dated May 31, 1962 issued by the Government of Maharashtra-Whether in conformity with the provisions of the Act and Explanation I of the Schedule. Medicinal and Toilet Preparation (Excise Duties) Rules 1956- Rules 64 to 66
Authorities it was built on
Where later benches applied it
- 2022 Oil and Natural Gas Corporation Ltd v. Afcons Gunanusa Jv
- 2024 M/s Bajaj Alliance General Insurance Co. Ltd. v. Rambha Devi & Ors.
- 2023 Association of Old Settlers of Sikkim and Ors. v. Union of India and Anr.
Of those, 1 relied on · 2 referred to
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