Supreme Court · 1970 INSC 236 · Decided 18 November 1970
State of Mysore & Ors v. M/S. D. Cawasji & CO. and ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 236 · [1971] 2 S.C.R. 799
- Case number
- CIVIL APPEAL No. 179/1969
- Decided
- 18 November 1970
- Bench
- J.C. SHAH, G.K. MITTER, K.S. HEGDE, A.N. GROVER, A.N. RAY (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
Cess-When can be levied. Constitution of India List II Entry 8, Entry 51 and Entry 62-Wliet/Jer enable legislature to levy cess on "shop-rem", etc.-Whet/Jer shop-rent. under M,vsore Excise Act. 1901 1nd 1965 amoumed to excise revenue. · Tax-;:-Power. to legislate in respect of-If ing entry of as incidental or sub:sidiary power to legislate 011 any other tqpic. Under the Mysore Excise Act, 1901, later substituted by the Act of 1965, the exclusive privilege of retail vending of toddy in different areas was sold by auction for which the consideration paid by the Jicencce
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