Supreme Court · 2016 INSC 547 · Decided 22 July 2016
State of Madhya Pradesh v. Marico Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 547 · [2016] 7 S.C.R. 899
- Case number
- CIVIL APPEAL No. 8656/2015
- Decided
- 22 July 2016
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
899 STATE OF MADHYA PRADESH v. MARICO INDUSTRIES LTD. (Civil Appeal No. 8656 of2015) JULY22,2016 [DIPAK MISRA AND PRAFULLA C. PANT, JJ.) Madhya Pradesh Entry Tax Act, 1976: Schedule lll, Entry 32 - Levy of tax on the product 'Mediker ' - A B Treating it as a 'shampoo' - Held: 'Mediker' which is of tax on the product 'Revive Instant Starch' - Treating it as a chemical - Held: The Revenue failed to establish the product as a chemical - In common parlance D also the product is not treated as a chemical - Tints, not being a che•nical within meaning of Entry 55 and hence not exigible to
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