State Of Madhya Pradesh & Ors vs Marico Industries Ltd

The Supreme Court upheld the High Court's decision that the products Mediker and Starch (Revive) are not liable for entry tax under the Madhya Pradesh Entry Tax Act, 1976. The Court found that Mediker is a medicinal product and not a shampoo, and Starch (Revive) is not classified as a chemical under the Act. The Court emphasized that the interpretation of terms in tax legislation should align with their common understanding rather than technical definitions, affirming the High Court's ruling that both products do not fall within the ambit of entry tax.