Supreme Court of India
State of Madhya Pradesh v. Marico Industries Ltd.
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
In view of the aforesaid analysis, the inevitable conclusion is that the appeal is devoid of any substance and deserves to be dismissed and, accordingly, we so direct.
Judgment, page 13
From the headnote
Madhya Pradesh Entry Tax Act, 1976: Schedule lll, Entry 32 - Levy of tax on the product 'Mediker ' - Treating it as a 'shampoo' - Held: 'Mediker' which is used for anti- lice treatment is a drug because of its medicinal affect - Thus being a drug and not a shampoo is not exigible to entry tax. Schedule IJ, Entry 55 - Levy of tax on the product 'Revive Instant Starch' - Treating it as a chemical - Held: The Revenue failed to establish the product as a chemical - In common parlance also the product is not treated as a chemical - Tints, not being a che•nical within meaning of Entry 55 and hence
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