Supreme Court · [2026] 10 S.C.R. 277 · Decided 5 October 2026
ADDL. COMMR. Commercial Tax & ORS. v. Cadila Health Care LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- [2026] 10 S.C.R. 277
- Case number
- CIVIL APPEAL No. 9788/2013
- Decided
- 5 October 2026
- Bench
- ARUN PALLI, MANMOHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
What is the taxable event and whether the taxing authorities are required to levy tax based on the form of the good at the time of sale or on end product; whether the goods 'GRD Powder' and 'GRD Mix' can be classified as Non-Alcoholic Drinks and residuary entry. Tax/Taxation - M.P. Commercial Tax Act, 1994 - Entry Tax Act 1976 - What is the taxable event and whether the taxing authorities are required to levy tax based on the form of the good at the time of sale or on end product: Held: Taxing
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