M/S. Rainbow Colour Lab & Anr vs The State Of Madhya Pradesh & Ors on 2 February, 2000
4. In the present case, we find there is no dispute at the Bar that the State of Assam has included X-Ray and Scan Plates in Entry No. 24 of the List with effect from 01.04.1997 and 8% tax has been prescribed. We, therefore, hold that as the decision in the Rainbow Colour Laboratories (supra) has been held to be no good law, reliance of the petitioner on the decision of this Court in Assam Press Owners' Association (supra) is misplaced as the above was passed based on the decision in Rainbow Colour Laboratories (supra).