Supreme Court of India
South Eastern Coalfields Limited Etc. Etc. v. Century Textiles and Industry Ltd. and Ors
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.
What the Court ordered
We hold that the appellant will not be entitled to the refund of any cess paid or collected prior to the date of the said judgment.
Judgment, page 3
From the headnote
c Constitution of India, 1950: Schedule VII List I Entry 54 and List II Entries 23, 49, 50 and 66--Mineral areas development-Cess imposi tion of-Competency of state Legislature to legislate. Articles 142, 246 and 265-Statute declaration of invalidity Refund-Whether automatic and inevitable consequence. Madhya Pradesh Karadhan Adhiniyam 1982/Madhya Pradesh Areas Development Cess Rules 1982-Ss. 8, 9/Rule JO-Mineral Areas development-Cess-1mposition of. The levy of cess under the Madhya Pradesh Karadhan .dhini yam 1982 is not a valid levy has been held by the Madhya Pradesh High Court in
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