SANJAY MEDICAL STORE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THESE petitions arise out of similar background. They have been heard together and would be disposed of by this common judgment

(2.) THE above order thus had three elements. Firstly, that the authorities were restrained from demanding or recovering excise duty on the assumption that the product did not contain any active ingredient in therapeutic quantities. Secondly, if law permitted fresh classification, the respondents were granted liberty to resort to the same. Thirdly, it was also directed that whatever duty has been recovered which has been paid under protest shall be refunded.

(3.) DESPITE the judgment of the Bench dated March 14, 1985, challenge was carried by the Government before the Supreme Court. The Supreme Court however, dismissed the special leave petition by passing an order which reads as under: