Supreme Court · 1990 INSC 197 · Decided 12 July 1990

Dabur India LTD. and ANR. v. State of Uttar Pradesh and ORS.

Court
Supreme Court of India
Citation
1990 INSC 197 · [1990] 3 S.C.R. 294
Case number
WRIT PETITION (CIVIL) No. 426/1989
Decided
12 July 1990
Bench
SABYASACHI MUKHERJI, K.N. SAIKIA, K. RAMASWAMY (3-judge bench)
Outcome
Disposed off
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 263, 226

Headnote

Central Excises and Salt Act, 1944: Sections 3, 1 IB-Homeodent tooth paste-Whether homeopathic medicine or toilet preparation­ Whether liable to excise duty. Constitution of India, 1950: Article 263-Dispute under two different central legislations-Under one-State authorities to realise and or adjusted-Should be subject matter of settlement by the pro­ posed Council. Medicinal & Toilet Preparations (Excise Duties) Act, 1955: Sec­ tions 3( 1) and 4--'Homeodent' tooth paste-Liability to excise duty. M ts Dabur India Limited, petitioner in one set of petitions, is a

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