Supreme Court of India

State of Mysore & Ors v. M/s. D. Cawasji & Co. and Ors.

Neutral citation
Reported as [1971] 2 S.C.R. 799
Bench J.C. Shah J.
Decided 18 November 1970

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Cess-When can be levied. Constitution of India List II Entry 8, Entry 51 and Entry 62-Wliet/Jer enable legislature to levy cess on "shop-rem", etc.-Whet/Jer shop-rent. under M,vsore Excise Act. 1901 1nd 1965 amoumed to excise revenue. · Tax-;:-Power. to legislate in respect of-If derived from a specific tax· ing entry of as incidental or sub:sidiary power to legislate 011 any other tqpic. Under the Mysore Excise Act, 1901, later substituted by the Act of 1965, the exclusive privilege of retail vending of toddy in different areas was sold by auction for which the consideration paid by the

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