Supreme Court of India
Dabur India Ltd. and Anr. v. State of Uttar Pradesh and 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.
What the Court ordered
We are of the opinion that the Government should consider feasibility of setting up of a machinery under a Council to be formed under Article 263 of the Constitution to adjudicate and adjust the dues of the respective Governments.
Judgment, page 25
From the headnote
Central Excises and Salt Act, 1944: Sections 3, 1 IB-Homeodent tooth paste-Whether homeopathic medicine or toilet preparation Whether liable to excise duty. Constitution of India, 1950: Article 263-Dispute under two different central legislations-Under one-State authorities to realise and impose taxes-Under the (>/her Central Government-Refund to be paid or adjusted-Should be subject matter of settlement by the pro posed Council. Medicinal & Toilet Preparations (Excise Duties) Act, 1955: Sec tions 3( 1) and 4--'Homeodent' tooth paste-Liability to excise duty. M ts Dabur India Limited,
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