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Supreme Court of India

The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.

Neutral citation
Reported as [2004] 1 S.C.R. 564
Decided 15 January 2004

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.

25 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the aforesaid rules of interpretation as well as the Constitution Bench decision referred to above, it is difficult for us to F accept the contention of Mr.

Judgment, page 164

From the headnote

Constitution of India, 1950: c Articles 245, 246, 248,253 and 265-Seventh Schedule, List II. Entries 49 and 50, List/, Entries 52 and 54-West Bengal Taxation Laws (Amendment) Act, 1992 amending West Bengal Primary Education Act and West Bengal Rural Employment and Production Act-Levy of education cess and rural employment cess under the two Acts and the Cess Act, 1880 on coal bearing land and other mineral bearing lands-Levy of cesses challenged as regards coal bearing land and brick-earth bearing land-Held, Per majority (Sinha, J. dissenting), levy of cesses is intra vires the

Authorities it was built on

Where later benches applied it

Of those, 7 relied on · 2 followed · 15 referred to · 1 explained

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