Supreme Court · 2004 INSC 34 · Decided 15 January 2004
The State of West Bengal and ORS. v. Kesoram Industries LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 34 · [2004] 1 S.C.R. 564
- Case number
- CIVIL APPEAL No. 1532/1993
- Decided
- 15 January 2004
- Bench
- V.N. KHARE, R.C. LAHOTI, B.N. AGRAWAL, S.B. SINHA, AR. LAKSHMANAN (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
~ ' Constitution of India, 1950: c Articles 245, 246, 248,253 and 265-Seventh Schedule, List II. Entries 49 and 50, List/, Entries 52 and 54-West Bengal Taxation Laws (Amendment) Act, 1992 amending West Bengal Primary Education Act and West Bengal Rural Employment and Production Act-Levy of employment cess under the two Acts and the Cess Act, 1880 on coal bearing D land and other mineral bearing lands-Levy of cesses challenged as regards coal bearing land and brick-earth bearing land-Held, Per majority (Sinha, J. dissenting), levy of cesses is intra vires the Constitution-The
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)