State Of Assam & Ors vs Shri Naresh Chandra Ghose (D) By Lrs

The Supreme Court upheld the Gauhati High Court's decision declaring Item 67 of the Assam Finance (Sales Tax) Act, 1956 as violative of Article 14 of the Constitution. The Court emphasized that the classification of Mritasanjibani as a spirituous medicinal preparation lacked a proper basis, as there was no evidence of its alcoholic content exceeding 12%. The Court directed reassessment of the turnover of Mritasanjibani, treating it like other Ayurvedic medicines exempt from sales tax under the Act.