Supreme Court of India
Saurashtra Cement and Chemical Industries v. Union of India 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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that cess on royalty cannot be sustained under Entry 49 of List II as being a tax on land.
Judgment, page 19
From the headnote
Constitutional law : Mines and Minerals (Regulation and Development) Act, 1957-Section 9(3)-Constitutional validity-levy of royalty on minerals-Whether power of Parliament under Entry 54 of list I to enact such law denudes right of State legislature to levy tax on mineral rights under Entry 50 of list 11- Held, it is constitutionally valid and Parliament is competent to enact such law-Constitution of India-Articles 246, 268, 269 & 270-Seventh Schedule. Precedents-Applicability of the doctrine of stare decisis-Held, the doctrine is applicable to avoid confusion and uncertainty. The appellants
Authorities it was built on
Where later benches applied it
- 2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors
- 2011 State of Rajasthan & Anr. v. J.K. Synthetics Ltd. & Anr.
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
Of those, 1 distinguished · 1 referred to · 1 overruled
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