Supreme Court · 2022 INSC 1163 · Decided 4 November 2022
M/S. Ocl India LTD v. State of Orrisa and ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1163 · [2022] 18 S.C.R. 669
- Case number
- CIVIL APPEAL No. 2348/2004
- Decided
- 4 November 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, J.B. PARDIWALA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 243Q
Headnote
Orissa Entry Tax Act, 1999 - Orissa Municipal Act, 1950 - The Constitution of India - Article 243Q, Schedule 7th Entry 52 of List II - Whether the exclusion of an industrial area or areas from the limits of municipal councils or municipalities under the state laws in exercise by virtue of a declaration under proviso to Article 243Q, would result in that area ceasing to be a "local area" within Entry 52 of List II and consequently precluding State from levying and collecting entry tax from those areas - Held: The nature of services provided in
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