Supreme Court · 2002 INSC 552 · Decided 17 December 2002
Shree Digvija Y Cement CO. LTD. and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 552 · [2002] SUPP. 5 S.C.R. 268
- Case number
- CIVIL APPEAL No. 46/1993
- Decided
- 17 December 2002
- Bench
- Y.K. SABHARWAL, H.K. SEMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Cement Control Order, 1967/lndustries (Development and Regulation) Ac/, 1951-Clause 9A I Section 18-G-Contribution by cement manufacturer C to Cement Regulation Account in respect of non-levy cement-Validity of­ Held, invalid and ultra vires Section 18-G-Levy amounts to tax without authority has no power to impose levy on cement not covered by the Order­ However, manufacturers not entitled lo claim refund as the burden was passed on to the customers-Doctrine of unjust enrichment. D The operation of Cement Control Order, 1967 brought certain problems affecting the cement
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)