Supreme Court of India
State of Bihar and Ors. v. Indian Aluminium Company 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reason we find no merit in these appeals which are consequently dismissed with costs.
Judgment, page 15
From the headnote
Constitution of India-Arts. 254, 245 & 246 and Schedule Vll List // Entry 49-Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992-Section 3-Legislative Competence-Tax is on the excavation and use of forest land and not on forest land as such and taxing is for non-forest activity in a forest land-Held, it is not a tax on land but tax on absence of land or forest by reason of activity of excavation or mining-It is a Field covered by Forest (Conservation) Act, 1980-Hence, the-State legislature was lacking the Legislative Competence-Forest (Conservation) Act, 1980.
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2023 The Animal Welfare Board of India and Ors. v. Union of India & Anr
Of those, 2 referred to
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