Supreme Court · 2022 INSC 676 · Decided 11 July 2022
State of Gujarat v. Cadila Healthcare LTD.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 676 · [2022] 6 S.C.R. 819
- Case number
- CIVIL APPEAL No. 7322/2021
- Decided
- 11 July 2022
- Bench
- M.R. SHAH, SANJIV KHANNA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Gujarat Sales Tax Act, 1969: Entry 25 of Schedule I, Entry 26(1) of Schedule II Part A - Product "KADIPROL" sold by the assessee - Classification as, Poultry Feed under Entry 25 of Schedule I or as a Drug and Medicine under Entry 26(1) of Schedule II Part A - Assessee it should be classified as drug and medicine - Order passed by the High Court that Kadiprol would be classified as poultry feed - On appeal, held: In the judgment passed by the High Court there was no detailed and in-depth examination of the facts - Though the matter would
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