Supreme Court · 2000 INSC 566 · Decided 1 December 2000
State of Assam and ORS. v. SH. Naresh Chandra Ghose (D) BY LRS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 566 · [2000] SUPP. 5 S.C.R. 296
- Case number
- CIVIL APPEAL No. 690/1991
- Decided
- 1 December 2000
- Bench
- V.N. KHARE, N. SANTOSH HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Sales Tax: Assam Finance (Sales Tax) Act, 1956, Item 67 of the Schedule- C Medicinal preparations-Classification based on strength of alcohol contents-Validity of-Spirituous medicinal preparation containing more than l 2% by volume of alcohol separately classified for levy of tax under Item based on content of alcohol in such preparations is a valid D classification - Held, Yes--Classification being based on intelligible differntia is a valid classification. The assessing authorities assessed the medicinal preparation 'Mritasanjibani' manufactured by the respondent, to sales
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