Supreme Court · 1994 INSC 552 · Decided 25 November 1994
Goodricke Group LTD. ETC. v. State of West Bengal and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 552 · [1994] SUPP. 6 S.C.R. 120
- Case number
- WRIT PETITION (CIVIL) No. 1215/1989
- Decided
- 25 November 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301
Headnote
Constitution of India-Entry 249, List II, Seventh Schedule-West Bengal Taxation Laws (Section Amendment) Act 1989-Sections 2, 3, amending West Bengal Primary Education Act 1953 and West Bengal Rural Employment Production Act 1976, Section 4-Cess on tea estates levied annually assessed on the basis /eaves-Whether cess is levy on land or tax on production of tea-Held, calculation of cess on the basis of yield is accepted mode of levy of tax on /and-Cess is upon 'tea estate' quantified on basis of quantum of produce of tea estate-It is not cess on production-State legislature, therefore,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)