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Documents citing Kesoram Industries Ltd. (Textile ... vs Coal India Ltd. on 25 November, 1992

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

5.6 In this connection, they place reliance on the judgment of the Hon‟ble Five Judges Bench of the Supreme Court in State of West Bengal v Kesoram Industries Limited & Others, (2004) 10 SCC 201 (SC) where one of the issues emanated from a Division Bench judgment of the Calcutta High Court reported in Kesoram Industries Ltd. (Textile Division) v Coal India Ltd, AIR 1993 Cal 78 whereby the Hon‟ble Calcutta High Court had struck down certain levies by way of cess on coal as unconstitutional for want of legislative competence of the State Legislature. The levies which were under challenge were levied under the Cess Act, 1880, the West Bengal Primary Education Act 1973 and the West Bengal Rural Employment and Production Act, 1976. (the latter two as amended by the West Bengal Taxation Laws (Amendment Act) 1992 w.e.f. 01.04.1992).
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document
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