Supreme Court of India
Ultra Tech Cement Ltd. v. State of Maharashtra & 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the appellant is not liable to pay GP cess also.
Judgment, page 14
From the headnote
MINERAL CONCESSION RULES, 1961: c r. 27 (1) (d) - Mining lease ...; Lessee from the State Government - Demand for Zilla Parishad Gess (ZP cess) and Gram Panchayat Gess (GP cess) - Held: Where a particular cess is /eviab/e under an enactment, and the contract says that the lessee is liable to pay such cess leviab/e under that enactment, but the enactment exempted a specified class of persons (to which the lessee belongs) from paying the said cess, the State Government cannot make the lessee liable to pay the said cess on the ground that under the contract entered under a different eneactment,
Where later benches applied it
Of those, 1 referred to
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