Supreme Court of India
Shree Digvija Y Cement Co. Ltd. and Anr. v. Union of India and Anr.
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
In view of the aforesaid legal position , it is to be determined whether the contribution payable amounts to compulsory exaction of money and hence has an essential feature of taxation.
Judgment, page 13
From the headnote
Cement Control Order, 1967/lndustries (Development and Regulation) Ac/, 1951-Clause 9A I Section 18- -Contribution by cement manufacturer to Cement Regulation Account in respect of non-levy cement-Validity of Held, invalid and ultra vires Section 18- -Levy amounts to tax without authority of law-Non-levy cement not covered by the Order-Subordinate legislation has no power to impose levy on cement not covered by the Order However, manufacturers not entitled lo claim refund as the burden was passed on to the customers-Doctrine of unjust enrichment. The operation of Cement Control Order, 1967
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