Supreme Court of India
State of Assam and Ors. v. Sh. Naresh Chandra Ghose (d) by Lrs.
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What the Court ordered
For the reasons stated above, these appeals succeed, the impugned judgments of the High Court are set aside and the writ petitions filed by the respondents before the High Court stand dismissed.
Judgment, page 6
From the headnote
Sales Tax: Assam Finance (Sales Tax) Act, 1956, Item 67 of the Schedule- Medicinal preparations-Classification based on strength of alcohol contents-Validity of-Spirituous medicinal preparation containing more than l 2% by volume of alcohol separately classified for levy of tax under Item 67-Whether this type of classification which differentiates medicinal preparations based on content of alcohol in such preparations is a valid classification - Held, Yes--Classification being based on intelligible differntia is a valid classification. The assessing authorities assessed the medicinal
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