Supreme Court of India · 1965-10-07
M/S. INDIAN CHEMICAL & PHARMACEUTICAL WORKS vs STATE OF ANDHRA PRADESH & ORS.
- Citation / case number
- SC 1964/90373
- Court
- Supreme Court of India
- Petitioner
- M/S. INDIAN CHEMICAL & PHARMACEUTICAL WORKS
- Respondent
- STATE OF ANDHRA PRADESH & ORS.
- Author
- GAJENDRAGADKAR, P.B. (),WANCHOO, K.N.,HIDAYATULLAH, M.,SHAHC.,SIKRI, S.M.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,HIDAYATULLAH, M.,SHAH, J.C.,SIKRI, S.M.
Judgment text excerpt
The Supreme Court upheld the validity of the Andhra Pradesh (Telangana Area) Chloral Hydrate Rules, 1962, stating that the 1333-F Act remained in force concerning the collection of excise duties and could be amended by the 1953 Act. The Court ruled that the Dangerous Drugs Act, 1930, and the Drugs Act, 1940, did not repeal the 1333-F Act, as they did not impose duties of excise. Consequently, the Rules were validly promulgated under the existing legal framework, affirming the High Court's dismissal of the appellant's writ petition.