Supreme Court of India

Goodricke Group Ltd. Etc. v. State of West Bengal and Ors.

Neutral citation

Reported as [1994] SUPP. 6 S.C.R. 120

Bench B.P. Jeevan Reddy, Suhas C. Sen and K.S. Paripoornan JJ.

Decided 25 November 1994

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

For the above reasons, the writ petitions fail and are accordingly dismissed.

Judgment, page 44

From the headnote

Constitution of India-Entry 249, List II, Seventh Schedule-West Bengal Taxation Laws (Section Amendment) Act 1989-Sections 2, 3, amending West Bengal Primary Education Act 1953 and West Bengal Rural Employment Production Act 1976, Section 4-Cess on tea estates levied annually assessed on the basis of plucked and unprocessed green tea /eaves-Whether cess is levy on land or tax on production of tea-Held, calculation of cess on the basis of yield is accepted mode of levy of tax on /and-Cess is upon 'tea estate' quantified on basis of quantum of produce of tea estate-It is not cess on

Authorities it was built on

1994 S.R. Bommai v. Union of India and Ors. cited by 68
1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another cited by 58
1961 M/s. Sainik Motors, Jodhpur and Others v. The State of Rajasthan cited by 13
1993 Venkateshwara Theatre v. State of Andhra Pradesh and Ors. cited by 10

Where later benches applied it

2021 Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr. relied on
2021 Union of India v. Rajendra N. Shah and Another relied on
2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc. referred to
2015 Agricultural Income Tax Officer &anr. v. Goodricke Group Ltd. &anr. referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. explained

Of those, 2 relied on · 2 referred to · 1 explained

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