Supreme Court · 2003 INSC 698 · Decided 9 December 2003
M.P.CEMENT Manufacturers Association v. State of Madhya Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 698 · [2003] SUPP. 6 S.C.R. 557
- Case number
- CIVIL APPEAL No. 1998/2002
- Decided
- 9 December 2003
- Bench
- RUMA PAL, P. VENKATARAMA REDDI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Madhya Pradesh Upkar Adhiniyam, 1981 and Amendments made thereunder by the Amending Acts of 2001 & 2003/Constitution of India 1950; Article 14, Entry 84 of List I and Entry 53 of List II to the Seventh C Schedule: Levy of energy development cess by the State Legislature-Amend­ ment in the that levy of cess on electric energy consumed falls under Entry 53 of List II to the VJ/th D Schedule-Hence valid-On appeal, Held: Despite explanation appended to Section 3(2) by the amendment, charge continues to be on production of electricity and nothing else-State Legislature intends to
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