Supreme Court · 2011 INSC 715 · Decided 27 September 2011
Ultra Tech Cement LTD. v. State of Maharashtra & ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 715 · [2011] 11 S.C.R. 613
- Case number
- CIVIL APPEAL No. 864/2005
- Decided
- 27 September 2011
- Bench
- R.V. RAVEENDRAN, A.K. PATNAIK, S. J. MUKHOPADHAYA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Land Revenue Code Section 64
Headnote
MINERAL CONCESSION RULES, 1961: c r. 27 (1) (d) - Mining lease ...; Lessee from the State Government - Demand for Zilla Parishad Gess (ZP cess) and Gram Panchayat Gess (GP cess) - Held: Where a particular cess is /eviab/e under an enactment, says that the lessee is liable to pay such cess leviab/e under that D enactment, but the enactment exempted a specified class of persons (to which the lessee belongs) from paying the said cess, the State Government cannot make the lessee liable to pay the said cess on the ground that under the
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