Supreme Court · 1989 INSC 92 · Decided 15 March 1989

Ayurveda Pharmacy & ANR. v. State of Tamil Nadu

Court
Supreme Court of India
Citation
1989 INSC 92 · [1989] 2 S.C.R. 37
Case number
CIVIL APPEAL No. 1868/1974
Decided
15 March 1989
Bench
R.S. PATHAK, RANGANATH MISRA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

PHARMACY & ANR. A v. STAIB OF TAMIL NADU MARCH 15, 1989 ~·· [R.S. PATHAK, CJ AND RANGANATH MISRA, J.] B Tamil Nadu General Sales Tax Act, 1959-Validity of Notifica- tion dated 4.3.1974 and Tamil Nadu Act No. 23 of 1974 imposing a higher levy on two Ayurvedic medicinal to a uniform levy applicable to all medicinal prepara- tions belonging to the different systems of medicine under the Tamil Nadu General Sales Tax Act, 1959. Firstly by a notification dated 4.3.1974, and later, by the Tamil Nadu Act, No. 23 of 1974, the State D Government singled out Arishtams

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