Supreme Court · 1989 INSC 282 · Decided 19 September 1989
Aphali Pharmaceuticals LTD. v. State of Maharashtra & ORS.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 282 · [1989] SUPP. 1 S.C.R. 129
- Case number
- CIVIL APPEAL No. 1845/1974
- Decided
- 19 September 1989
- Bench
- G.L. OZA, K.N. SAIKIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
LTD. v. STATE OF MAHARASHTRA & ORS. SEPTEMBER 19, 1989 [G.L. OZA AND K.N. SAIKIA, }J.] Medicinal and Toilet Preparations (Excise Duties) Act 1955- Amendment Act 19 of 1961-Finance Act 1962-Section 18 thereof­ Levy of excise duty on the product "Ashvagandharist" 1962 issued by the Government of Maharashtra-Whether in conformity with the provisions of the Act and Explanation I of the Schedule. Medicinal and Toilet Preparation (Excise Duties) Rules 1956- Rules 64 to 66 whether consistent with the schedule and the circular dated 31.5. 1962. The appellant is
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