Supreme Court · 1989 INSC 322 · Decided 25 October 1989

India Cement LTD. v. State of Tamil Nadu ETC.

Court
Supreme Court of India
Citation
1989 INSC 322 · [1989] SUPP. 1 S.C.R. 692
Case number
CIVIL APPEAL No. 62/1970
Decided
25 October 1989
Bench
E.S. VENKATARAMIAH, SABYASACHI MUKHERJI, RANGANATH MISRA, G.L. OZA, B.C. RAY, K.N. SINGH, S. NATARAJAN (7-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution

Headnote

Madras Panchayats Act, 1958: Sections 115 and 116---Mining lease-Levy of cess on royalty-Held ultra vires. Constitution of India, 1950: Stventh Schedule List II-Entries 23, 49 & 50--Levy of cess on royalty in respect of mining lease­ Sections 115 & 116 of Madras Panchayats and ultra vi res. Mineral Concession Rules, 1960: Levy of cess in respect of min­ ing leases-Sections 115 and 116 Madras Panchayats Act 1958-Held illegal and ultra vires. The appellant company nsed to manufacture cement and was granted mining lease for limestone and kankar by the Government

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