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1962 (9) TMI 6 - SC - Central ExciseWhether the State Governments are entitled to tax the three Ayurvedic preparations namely Mirtasanjibani, Mirtasanjibani Sudha and Mirtasanjibani Sura, which are manufactured by these petitioners, under the various Excise Act in force in the respective States? Held that:- Allow the petitions and direct that these three medicinal preparations should not be taxed under the various Excise Acts in force in various States and can only be taxed in accordance with the provisions of the Medicinal and Toilet Preparations (Excise Duties) Act.
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