Supreme Court of India
Ayurveda Pharmacy & Anr. v. State of Tamil Nadu
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.
5 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals must be allowed and the appellants held entitled to a refund of the excess paid as sales tax on account of the turnover being treated under Item 135 rather than under Item.
Judgment, page 6
From the headnote
Tamil Nadu General Sales Tax Act, 1959-Validity of Notifica- tion dated 4.3.1974 and Tamil Nadu Act No. 23 of 1974 imposing a higher levy on two Ayurvedic medicinal preparations-Arishtams and Asavas-While all other medicinal preparations under different systems of medicines enjoyed a /myer levy. c i Arishtams and Asavas are Ayurvedic preparations which were originally subject to a uniform levy applicable to all medicinal prepara- tions belonging to the different systems of medicine under the Tamil Nadu General Sales Tax Act, 1959. Firstly by a notification dated 4.3.1974, and later, by the
Where later benches applied it
- 2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
- 2007 State of U.P. & Ors. v. Deepak Fertilizers & Petrochemical Corporation Ltd.
- 2006 The Associated Cement Companies Ltd. v. Government of Andhra Pradesh and Anr.
- 2000 State of Assam and Ors. v. Sh. Naresh Chandra Ghose (d) by Lrs.
- 2017 Indian Oil Corporation Limited v. State of Bihar & Anr.
Of those, 1 distinguished · 1 referred to · 3 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.