Supreme Court · 1991 INSC 92 · Decided 4 April 1991
South Eastern Coalfields Limited ETC. ETC. v. Century Textiles and Industry LTD. and Ors
- Court
- Supreme Court of India
- Citation
- 1991 INSC 92 · [1991] 2 S.C.R. 188
- Case number
- CIVIL APPEAL No. 550/1990
- Decided
- 4 April 1991
- Bench
- S. RANGANATHAN, N.M. KASLIWAL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
COALFIELDS LIMITED ETC. ETC. v. CENTURY TEXTILES AND INDUSTRY LTD. AND ORS. APRIL 4, 1991 B [S. RANGANATHAN AND N.M. KASLIWAL JJ.] c D E Constitution of India, 1950: Schedule VII List I Entry 54 and List II Entries 23, 49, 50 and 66--Mineral areas development-Cess imposi­ tion 1982/Madhya Pradesh Areas Development Cess Rules 1982-Ss. 8, 9/Rule JO-Mineral Areas development-Cess-1mposition of. The levy of cess under the Madhya Pradesh Karadhan A.dhini­ yam 1982 is not a valid levy has been held by the Madhya Pradesh High Court in Hirata! v. State of M.P., 1986 MPL
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