Hoechst Pharmaceuticals Limited v. State of Bihar

4 SCC 45Reported decision1983#1730 most cited

What is Hoechst Pharmaceuticals Limited v. State of Bihar authority for?

A state law is constitutionally valid if its 'pith and substance' falls within the State List, and mere incidental overlap with a Union List subject does not establish conflict or repugnancy with central legislation.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2021.

Also referred to as

Hoechst Pharmaceuticals v. State of Bihar · 4 SCC 45 · constitutional validity of state legislation · legislative competence · pith and substance · repugnancy of statutes · conflict of enactments · State List · Union List

Judgments citing Hoechst Pharmaceuticals Limited v. State of Bihar

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