Supreme Court · 1985 INSC 60 · Decided 15 March 1985

State of West Bengal v. Ghusick & Muslia Collieries LTD.

Court
Supreme Court of India
Citation
1985 INSC 60 · [1985] 3 S.C.R. 352
Case number
CIVIL APPEAL No. 2265/1970
Decided
15 March 1985
Bench
O. CHINNAPPA REDDY, R.B. MISRA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 226

Headnote

F G H STATE OF WEST BENGAL v. GHUSICK & MUSLIA COLLIERIES LTD . . Marcb 15, 1985. [0. CH!NNAPPA REDDY AND R.B. MISRA, JJ.J · Bengal Ce~s Act 1880, Sections 6 and '72. Coal mine - Percolated water pumped out. and' sold - Leo;y of cess °On sale price of water - Whether legal and out and sold by the Company to a neighbouring glass factory which required such water for cooling and other purposes. The respondent-Com­ pany had been selling such percolated water for several years and was paying cess thereon under the Bengal Cess Act, 1880. However for the year 1958. 59

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