Supreme Court · 1996 INSC 800 · Decided 26 July 1996
P. Kannadasan ETC. ETC. v. State of Tamil Nadu and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 800 · [1996] SUPP. 4 S.C.R. 92
- Case number
- CIVIL APPEAL No. 9847/1996
- Decided
- 26 July 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245, 246, 265
Headnote
Mines & Minerals: Mines and Minerals (Regulation & Development) Act, 1957-Sections C 2 and 9-Scope-He/d, Section 2 of the MMRD Act totally and not merely panly denudes tile States of the power to levy any tax oil the milleral . .-Hence, before enacting the Cess and other taxes oil Minerals power was necessmy-Con­ stitution of India, Schedule VII, List I Entry 54. D Cess and Other Taxes on Mineral (Validation) Act, 1992-Section 2( I), (2), (3) read with Schedule-Validity of-State laws imposillg cess or other taxes Oil minerals found to be beyond the competence of the State
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)