Supreme Court of India

India Cement Ltd. v. State of Tamil Nadu Etc.

Neutral citation

Decided 25 October 1989

Status Overruled

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

13 Supreme Court benches have cited this judgment.

From the headnote

Madras Panchayats Act, 1958: Sections 115 and 116---Mining lease-Levy of cess on royalty-Held ultra vires. Constitution of India, 1950: Stventh Schedule List II-Entries 23, 49 & 50--Levy of cess on royalty in respect of mining lease Sections 115 & 116 of Madras Panchayats Act 1958-Held illegal and ultra vi res. Mineral Concession Rules, 1960: Levy of cess in respect of min ing leases-Sections 115 and 116 Madras Panchayats Act 1958-Held illegal and ultra vires.

Authorities it was built on

1954 Duni Chand Rataria v. Bhuwalka Brothers Ltd. cited by 8
1970 Second Gift Tax Officer, Mangalore, Etc. v. D. H. Nazareth Etc. cited by 6

Where later benches applied it

2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. relied on
2017 Bimolangshu Roy (dead) through Lrs v. State of Assam & Another relied on
2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors. referred to
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. referred to
2022 The State of Manipur & Ors. v. Surjakumar Okram & Ors. referred to
2021 M/s. Indsil Hydro Power and Manganese Limited v. State of Kerala and Others referred to
2018 Union of India & Anr. v. Mohit Mineral Pvt. Ltd. referred to
2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc. referred to
2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd. referred to
2012 Monnet Ispat & Energy Ltd. v. Union of India and Ors. referred to
2023 K. C. Ninan v. Kerala State Electricity Board & Ors. distinguished
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. overruled

Of those, 2 relied on · 1 distinguished · 9 referred to · 1 overruled

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