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Supreme Court of India

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

Neutral citation
Reported as [1989] SUPP. 1 S.C.R. 692
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. The appellant company nsed to manufacture cement and was granted mining lease for limestone and kankar by the Government of Tamil

Authorities it was built on

Where later benches applied it

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

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