Supreme Court of India
State of Gujarat v. Cadila Healthcare 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 above facts and as the issue in question is in the academic interest and as there is no revenue implication as there are no tax dues and therefore there is zero tax effect, we close the present proceedings keeping the larger question on the Common Parlance Test open, to be considered in an appropriate case in a like matter.
Judgment, page 11
From the headnote
Gujarat Sales Tax Act, 1969: Entry 25 of Schedule I , Entry 26(1) of Schedule II Part – Product “KADIPROL” so ld by the assessee – Classification as, Poultry Feed under En try 25 of Schedule I or as a Drug and Medicine under Entry 26(1) of Schedule II Part – Assessee classified the product as poultry fe ed whereas the Department held that it should be classified as drug and medici ne – Order passed by the High Court that Kadiprol would be classifi ed as poultry feed – On appeal, held: In the judgment pa ssed by the High Court there was no detailed and in-depth examin ation of the facts –
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1988 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.
- 1990 Plasmac Machine Manufacturing Co. Pvt.ltd. v. Collector of Central Excise, Bombay.
- 1997 M/s Sun Export Corporation Bombay v. Collector of Customs, Bombay and Anr.
- 1990 Eskayef Limited v. Collector of Central Excise
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