Supreme Court · 1983 INSC 61 · Decided 6 May 1983
Hoechst Pharmaceuticals LTD. and Another ETC. v. State of Bihar and Others
- Court
- Supreme Court of India
- Citation
- 1983 INSC 61 · [1983] 3 S.C.R. 130
- Case number
- CIVIL APPEAL No. 2567/1982
- Decided
- 6 May 1983
- Bench
- A.P. SEN, E.S. VENKATARAMIAH, R.B. MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 254(i), 200, 201, 246(3), 14
Headnote
Bihar Finance Act,.1981-Sub-ss. (/)and (3) of s. 5-Levy of surcharge on sales tax and prohibition from passing on liability thereof to purchasers­ Whether l'oid in terms of opening words of Art. 246(3) for being in conflict with Paragraph 21 of Drugs (Price Control) Order, 1979 issued under s. violative of Arts. 14 and 19(1) (g) ?­ Whether it is an essential characteristic of Sales Tax that the seller must have right to pass it on to ~nsumer ?-Whether classification of dealers on the basis of'gross turnover' as defined ins. 2( j) invalid? ,- Constitution of India-Art.
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