residuary power of legislation vested in the Union of India. Cesses on coal
bearing land, levied in exercise of the power conferred by State
Legislation ... Court. In exercise of the same power conferred by State legislation
whereunder cesses were levied on coal bearing land, cesses have also been
levied
Constitution of India would interfere with a demand directing
payment of cess is in question in this appeal which arises out of a judgment ... location company. It has a factory and
godown at Kalwe. It pays cess for the goods supplied from the said factory
in terms
sold as the State
Government may specify by notification,
and development cess which shall be
payable on such transactions of sale at
the rate ... price of
the agricultural produce so sold, and such
fee or development cess shall be realized
in the following manner :-
(1) If the produce
Author: Satyabrata Sinha
Bench: Satyabrata Sinha
ORDER
1. Whether the imposition of cess on various minerals including bauxite, coal and other minerals under the Bengal ... Cess Act, 1880 (Act IX of 1880) (hereinafter called the Cess Act ) as amended from time to time, is valid or not, is the question
their powers conferred upon them under Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as 'the said Act") assessed ... provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view
agent, the
commission agent may raise the market fee and the
development cess from the purchasers and shall be liable to
pay the same ... trader shall be liable to pay the market fee and
development cess to the Committee;
(3) if the produce is purchased by a trader from
International prices of mild steel, without making payment of levies and cess, although it was required to pay cess which was one of the components ... prices. According to the Appellant the JPC price included various levies and cesses like :
(a) EGEAF (Engineering Goods Export Assistance Fund).
(b) SDF (Steel Development
constituted under Section 13 of the Water (Prevention and Control of Pollution) Cess Act. 1977 (hereinafter called and referred to for the sake of brevity ... said Act was enacted to provide for the levy of collection of cess on water consumed by persons carrying on certain industries and by local
this application, the petitioner has prayed for a declaration that the Cess and other Taxes on Minerals (Validation) Ordinance, 1992 is unconstitutional (hereinafter referred ... determine the said question, certain undisputed facts may be noticed. Bengal Cess Tax Act, 1880 , operative in the State of Bihar also, in terms
disputed may be noticed. The Central Government took steps to levy Cess on jute manufactures under the provision of Jute Manufactures Cess ... India. It was further submitted that only because the petitioner pays Cess in terms of the Cess Act , the said fact by itself does
