Supreme Court · 1997 INSC 202 · Decided 27 February 1997
State of Goa and Others v. Leukoplast (India) LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 202 · [1997] 2 S.C.R. 516
- Case number
- CIVIL APPEAL No. 2461/1988
- Decided
- 27 February 1997
- Bench
- S.C. SEN, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Sales Tax Act, J95(r-Section 8(2-A)-Goa Local Sales Tax - Act-Section JO and schedule II, Entry 77--Goa Governn:ient Notification c No. 14/41/81-FIN (R & C) dated 28.8.1981-Notification No. 515/1987 (R ' and C)S-Whether products manufactured by Assessee under licence from Drng and No. 515/87 (Rand C)-8 and as such assessee entitled to refund sought-Held : Drngs and medicines not defined either in Central Sales Tax Act or Goa Local Sales Tax Act-Issuance of licence by D Drng Controller not decisive of the question-To be ascertained on the basis of medicinal
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