M/S. MAURI YEAST INDIA PVT.LTD. vs STATE OF U.P.

The Supreme Court interpreted the U.P. Trade Tax Act, 1948, specifically examining Entry 21 and subsequent notifications regarding the taxation of chemicals, including yeast. The Court held that yeast qualifies as a 'chemical' for tax purposes, aligning with the Gujarat High Court's precedent while distinguishing it from the Kerala High Court's ruling that classified yeast as a 'living organism.' The appeals were allowed, affirming the lower court's acceptance of yeast as a taxable chemical under the relevant entries.