Supreme Court · 2023 INSC 488 · Decided 4 May 2023
Heinz India Limited v. The State of Kerala
- Court
- Supreme Court of India
- Citation
- 2023 INSC 488 · [2023] 6 S.C.R. 425
- Case number
- CIVIL APPEAL No. 2338/2010
- Decided
- 4 May 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kerala General Sales Tax Act, 1963 - Entry 79, 127 - Tamil Nadu General Sales Tax Act, 1959 - s. 3, Entry 20-(A) of Part C of First Schedule; Entry 1(iii) of Part-F of First Schedule - Drugs and Cosmetics Act, 1940 - s. 3(aaa), 3(b) - Whether medicated talcum statutes in question, medicated talcum powder - In the first set of appeals, the revisional authority was of the view that the order of assessment passed by the assessing authority (levying tax at 8% on 'Prickly heat powder') was prejudicial to the interest of revenue by treating
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