STATE OF MADHYA PRADESH vs MARICO INDUSTRIES LTD.

The Supreme Court upheld the High Court's decision that the products Mediker and Starch (Revive) are not subject to 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 product classifications 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.