Supreme Court of India
M/s. Ponds India Ltd. (merged with H.L. Ltd.) v. Commissioner of Trade Tax, Lucknow
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
For the reasons aforesaid, we are unable to agree with the minority view.
Judgment, page 31
From the headnote
UP Trade Tax Act, 1948 - Vaseline White Petroleum ... ;elly - Drug or cosmetic - Determination of - Held: Is a drug - c It protects the skin from the effects of weather and exposure - It is accepted that if used as a preventive measure, it would have a curative value - In any event having regard to the defi- nition of drugs, any product which prevents a disorder of hu- man function would also come within the purview of drug - On facts, from 1981 to 1989, taxing Authorities themselves held white petroleum jelly of I. P grade (non-perfumed) to be a phar- maceutical preparation - There was no
Authorities it was built on
Where later benches applied it
- 2023 Heinz India Limited v. The State of Kerala
- 2023 M/s Reckitt Benckiser (india) Ltd. v. Commissioner Commercial Taxes & Ors.
- 2014 Hardeep Singh v. State of Punjab & Ors.
Of those, 3 referred to
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