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Supreme Court of India

Orissa Cement Ltd and Ors. Etc. Etc v. State of Orissa and Ors. Etc. Etc.

Neutral citation
Bench S. Ranganathan, N.M. Kasliwal and S.C. Agrawal JJ.
Decided 4 April 1991
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.

9 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the levy of cess under S. 5 to 7 of the Orissa Cess Act, 1962 is beyond the competence of the State Legislature.

Judgment, page 65

From the headnote

Orissa Cess Act, 1962: Sections 5-7-Constitutional validity of. Orissa Cess Rules, 1963: Rule 6A. Bengal Cess Act (Act IX of 1880) (As applicable to State of Bihar): Sections 4, 5, 6 and 9-Constitutional validity of. Madhya Pradesh Upkar Adhiniyam, 1981: Part IV-Section 11- Constitutional validity of. Madhya Pradesh Karadhan Adhiniyam 1982: Part IV-Section c 9-Constitutional validity of. Madhya Pradesh Mineral Areas Development Cess Rules, 1982: Rule 3 and JO.

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 7 referred to · 1 overruled

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