Supreme Court of India
P. Kannadasan Etc. Etc. v. State of Tamil Nadu and Ors. Etc. Etc.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, the appeals and writ petitions are dismissed with costs.
Judgment, page 39
From the headnote
Mines & Minerals: Mines and Minerals (Regulation & Development) Act, 1957-Sections 2 and 9-Scope-He/d, Section 2 of the MMRD Act totally and not merely panly denudes tile States of the power to levy any tax oil the milleral . .-Hence, before enacting the Cess and other taxes oil Minerals (Validation) Act, 1992 no funher declaration of denudation of the States' power was necessmy-Con stitution of India, Schedule VII, List I Entry 54. Cess and Other Taxes on Mineral (Validation) Act, 1992-Section 2( I), (2), (3) read with Schedule-Validity of-State laws imposillg cess or other taxes Oil
Authorities it was built on
Where later benches applied it
- 2012 Delhi Race Club Ltd. v. Union of India and Ors.
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
Of those, 1 referred to · 1 overruled
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