Supreme Court · 1972 INSC 178 · Decided 22 August 1972
State of Gujarat v. Prakash Trading CO. Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1972 INSC 178 · [1973] 1 S.C.R. 918
- Case number
- CIVIL APPEAL No. 37/1969
- Decided
- 22 August 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Bombay Salet Tax Act, (51 of 1959) as amended by Guiarat Act 25 of 1962, Sch. c. entry 28 and Sch. E, entry 21A-Liquid soap, tooth paste and tooth brUih whether toilet articles, &trv 28 Df Schedule C Df the BDmbav Sales Tax Act, 1959, as amended by· the Gujarat Act, 1962, pertains to specified in Entry 28 in Schedule C, and Entry 22 of Schedule E is a residuary entry relat­ ing to all goods otht: !han those specified from time to time in the Schedules and in the precedjng entries. On a reference under s. 61 of the Act, the High Court held that Colgate tooth past.e and
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