Supreme Court · 1965 INSC 110 · Decided 19 April 1965

Jaora Sugar Mills (P) LTD. v. State of Madhya Pradesh and Others

Court
Supreme Court of India
Citation
1965 INSC 110 · [1966] 1 S.C.R. 523
Case number
CIVIL APPEAL No. 531/1964
Decided
19 April 1965
Bench
P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI (5-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution

Headnote

E F G • H .JAORA SUGAR MILLS (P) LTD. v. STATE OF MADHYA PRADESH AND OTHERS April 19, 1965 {P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, M. HIDAYATULLAH, J. C. SHAH ANI'l S. M. SJKRI, JJ.J The Sugar Cane Cess (Validation) Act, 1961 (Central Act 38 of 1961), 1. 3-State Acts levying Pradesh Sugarcane (Regulation of Supply and Pur­ chase) Act 1958 (1 of 1959) a cess was levied on sugarcane and for this purposo a sugarcane factory was treated as a 'local area'. In the DiamoriJ Sugar Mills case it was held by this Court that such a levy was not valid. Followrng this

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