Supreme Court · 1996 INSC 919 · Decided 21 August 1996
Hindustan Steelworks Construction LTD. v. Limestone and Dolomite Mines Welfare and Cess Commissioner and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 919 · [1996] SUPP. 4 S.C.R. 831
- Case number
- CIVIL APPEAL No. 2725/1986
- Decided
- 21 August 1996
- Bench
- M.M. PUNCHHI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Limestone and Dolomite Mines Labour Welfare Fu11d Act, 1972 : B Sectioll J-Expression ''for any purpose ill co1l11ectioll with manufacture C of [roll, Steel''-!nterpretatioll of-Compa11y owning milles-Extractillg lime­ stone alld using it ill the constniction work for expansion of plant alld steel-Levy of excise duty imposed ill the nature of a cesS-Challenge to levy-Held limestolle used by an owller extracted from his mine, for any purpose re/arable to alld in COllllection with the mallufacture of commodities, includillg iron and steel, attracts payment of excise duty at the D
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