Supreme Court of India
Heinz India Limited v. The State of Kerala
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From the headnote
Kerala General Sales Tax Act, 1963 – Entry 79, 127 – Tamil Nadu General Sales Tax Act, 1959 – s. 3, Entry 20-( ) of Part of First Schedule; Entry 1(iii) of Part- of First Schedule – rugs and Cosmetics Act, 1940 – s. 3(aaa), 3(b) – Whether medicat ed talcum powder is medicine or drug, or a cosmetic, or in terms of the statutes in question, medicated talcum powder – In the first set of appeals, the revisional authority was of the view that the order of a ssessment passed by the assessing authority (levying tax at 8 % on ‘Prickly heat powder’) was prejudicial to the interest of revenue by
Authorities it was built on
- 1985 S. Sundaram Pillai, Etc. v. V.R. Pattabiraman Etc.
- 1977 Dattatraya Govind Mahajan & Ors. Etc. v. State of Maharashtra & Anr.
- 1985 Union of India & Ors. v. Godfrey Philips India Ltd. Etc, Etc.
- 1988 Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.
- 1998 M/s. Pappu Sweets and Biscuits Etc. v. Commissioner of Trade Tax U.P. Lucknow
- 1995 B.P.L. Pharmaceuticals Ltd v. Collector of Central Excise, Vadodara
- 2020 Rajneesh Khajuria v. M/s. Wockhardt Ltd. & Anr.
- 2008 M/s. Ponds India Ltd. (merged with H.L. Ltd.) v. Commissioner of Trade Tax, Lucknow
- 2007 Nd P Namboodripad (dead) by Lrs. v. Union of India and Ors.
- 2007 M/s. Hamdard (wakf) Laboratories v. Deputy Labour Commr. and Ors.
- 2007 Union of India and Anr. v. Vicco Laboratories
- 1957 A. V. Fernandez v. The State of Kerala
- 2006 M/s. Puma Ayurvedic Herbal (p) Ltd. v. Commissioner, Central Excise, Nagpur
- 2004 M/s. Muller and Phipps (india) Ltd. v. The Collector of Central Excise, Bombay-i
- 2007 Share Medical Care v. Union of India and Ors.
- 2013 Commissioner of Central Excise, Mumbai Iv v. M/s. Ciens Laboratories, Mumbai
- 1994 Union of India and Ors. v. Leukoplast Private Limited and Ors.
- 2010 Mrs. Zakiya Begum & Ors. v. Mrs. Shanaz Ali & Ors.
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