Hoechst Pharmaceuticals Ltd. vs State Of Bihar

Authority: Supreme Court Date: 1983-05-06 Acts: Bihar Finance Act, 1981; Essential Commodities Act, 1955; Drugs (Price Control) Order, 1979; Constitution of India; Central Sales Tax Act, 1956; Companies Act, 1956; Drugs & Cosmetics Act, 1940 Citation: (1985) 154 ITR 64 (SC) Justices: A. P. Sen, E. S. Venkataramiah & R. B. Misra, JJ. Appeal No: Civil Appeals Nos. 2567, 2818-20, 2648, 3277, 2817, 2918, 3079-83, 3001-04
Whether sub-section (3) of section 5 of the Bihar Finance Act, 1981, which prohibits a dealer from collecting the surcharge levied on him, is unconstitutional due to repugnancy with the Drugs (Price Control) Order, 1979, issued under the Essential Commodities Act, 1955, and violates Articles 14 and 19(1)(g) of the Constitution --- Held No; Whether the levy of surcharge under sub-section (1) of section 5 of the Bihar Finance Act, 1981, based on gross turnover inclusive of inter-State sales is ultra vires the State Legislature --- Held No

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