HYDERABAD CHEMICAL AND PHARMACEUTICALWORKS LTD. ETC. vs STATE OF ANDHRA PRADESH AND ORS.

The Supreme Court held that Section 21 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 repeals any corresponding State law, including Rule 36 under the Hyderabad Abkari Act, as it relates to the manufacture of medicinal preparations. The Court determined that the duties previously levied by the State on medicinal preparations could no longer be imposed following the enactment of the 1955 Act, as it is a law made by Parliament under Article 277. The appeals were allowed, confirming that Rule 36 was indeed repealed and could not be enforced.