Supreme Court · 1970 INSC 92 · Decided 16 April 1970
The State of West Bengal v. The Indian Iron & Steel CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 92 · [1971] 1 S.C.R. 275
- Case number
- CIVIL APPEAL No. 1729/1966
- Decided
- 16 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bengal Cess Act, 1880, Ss. 72, 102-Value of coal suppliod from col­ liery to owner's factory-Whether cess leviable thereon-Mode of compu­ tation of value--// can be question'd in suit or only by procedure pres­ cribed by Act. The respondent C~pany, which was itself primarily engaged in The coal raised from this colliery was mainly used in the respondent's iron and steel fac­ tories though some coal was also sold to outsiders. In the years 1946-47, 1947-48 and 1948-49, the respondent Company lodged returns with the Collector of Burdwan under s. 72 of the Bengal Cess Act,
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