Standards of Weights and Measures Act, 1976

The appellant, Deputy Commissioner of Commercial Taxes, challenged the exemption granted to Mis Hindustan Lever Ltd under the Karnataka Sales Tax Act, 1957, on the ground that the company fixed a uniform maximum retail price (MRP) for tea packets that were marked "inclusive of all taxes" despite some units being tax‑ex…

The State of Maharashtra appealed against a Bombay High Court order that quashed a seizure of sunglasses on the ground that they were not a "pre‑packed commodity" under the Standards of Weights and Measures Act, 1976. The issue was whether sunglasses (and similar items such as watches, phones, appliances) fall within t…

The State of Maharashtra seized several packaged food items from the respondent's godown alleging that the outer packs, which the authorities treated as wholesale packages, lacked the mandatory declarations required under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The respondent filed a w…

The Federation of Hotel and Restaurant Associations of India challenged the applicability of the Standards of Weights and Measures Act, 1976, its 1985 Enforcement Act and the Legal Metrology Act, 2009 to the sale of packaged water bottles served in hotels and restaurants at prices above the printed MRP. The Single Judg…

GlaxoSmithKline Pharmaceuticals Ltd challenged notices issued by the Drug Inspector after a price‑fixation notification under the Drugs (Prices Control) Order, 1995. The issue was whether the notified ceiling price became operative for all sales immediately, or whether manufacturers could continue to sell pre‑notificat…

A complaint under Section 19 of the Standards of Weights and Measures Act, 1976 alleged violations of Rules 2, 4, 6, 8, 9 and 23 of the Packaged Commodities Rules, but failed to identify the individual(s) responsible for the day‑to‑day affairs of the company. The appellant, then Deputy General Manager, and the company …

Baccarose Perfumes and Beauty Products Pvt. Ltd (the appellant) challenged the Special Judge's order taking cognizance of alleged offences relating to the payment of Countervailing Duty (CVD) on invoice value instead of Maximum Retail Price (MRP). The company claimed that it had been granted immunity from prosecution u…