M/S. Hamdard (Wakf) Laboratories vs Commissioner Of Commercial Tax

insc-2026-195 Supreme Court of India 25 February 2026 • CIVIL APPEAL NO. 2579 OF 2026 • 33 min read
20 cases cited (0 SG, 20 foreign) Cited by 1 case

Practice Areas

Central Excise Tariff Act, 1985 Customs Excise Tariff Act, 1985 FPO and the framework of the Prevention of Food Adulteration Act, 1954 Schedule V of the Uttar Pradesh Value Added Tax Act, 2008 UP Trade Tax Act, 1948 UP Value Added Tax Act, 2008 Uttar Pradesh Trade Tax Act, 1948 Uttar Pradesh Value Added Tax Act, 2008 Uttar Pradesh was governed by the Uttar Pradesh Trade Tax Act, 1948 VAT regime was subsumed by the Uttar Pradesh Goods and Services Tax Act, 2017

Judges (2)

B.V. Nagarathna Delivered R. Mahadevan Coram

Parties (2)

Commissioner of Commercial Tax Respondent Hamdard (Wakf) Laboratories Appellant

Case Significance

M/S. Hamdard (Wakf) Laboratories vs Commissioner Of Commercial Tax is a Supreme Court of India decision dated February 25, 2026 (citation: insc-2026-195). Hamdard Laboratories challenged commercial tax assessments on its products. The Supreme Court adjudicated the tax classification dispute. The bench comprised Justices B.V. Nagarathna and R. Mahadevan. The judgment was delivered by Justice B.V. Nagarathna.

This case has been cited by 1 subsequent judgment. The judgment references 20 case citations.

Summary

Hamdard Laboratories challenged commercial tax assessments on its products. The Supreme Court adjudicated the tax classification dispute.

What was the outcome of M/S. Hamdard (Wakf) Laboratories vs Commissioner Of Commercial Tax?

Hamdard Laboratories challenged commercial tax assessments on its products. The Supreme Court adjudicated the tax classification dispute.

Statutes Cited

Central Excise Tariff Act, 1985
Customs Excise Tariff Act, 1985
FPO and the framework of the Prevention of Food Adulteration Act, 1954
Schedule V of the Uttar Pradesh Value Added Tax Act, 2008
UP Trade Tax Act, 1948
UP Value Added Tax Act, 2008
Uttar Pradesh Trade Tax Act, 1948
Uttar Pradesh Value Added Tax Act, 2008
Uttar Pradesh was governed by the Uttar Pradesh Trade Tax Act, 1948
VAT regime was subsumed by the Uttar Pradesh Goods and Services Tax Act, 2017

Cases Cited (20)

IN (20)
(1976) 2 SCC 241 (1978) 2 SCC 552 (1980) 1 SCC 142 (1980) 4 SCC 71 (1981) 2 SCC 528 (1985) 3 SCC 284 (1987) 1 SCC 424 (1997) 2 SCC 677 (2003) 5 SCC 60 (2005) 4 SCC 17 (2006) 5 SCC 208 (2006) 5 SCC 596 (2006) 9 SCC 559 (2008) 5 SCC 680 (2012) 13 SCC 639 (2012) 5 SCC 585 (2018) 9 SCC 1 1967 SCC OnLine SC 154 2026 INSC 195 AIR 1965 SC 1167

Cited By (1)

insc-2026-195
M/S. Hamdard (Wakf) Laboratories vs Commissioner Of Commercial Tax

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2026-195)