Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Decided On : Nov-25-1992

Court : Kolkata

LAW: Constitution, the Cess Act, Constitution, Constitution, Constitution, the Tribunal Act, the Tribunal Act, Constitution, The Tribunal Act, the Tribunal Act, the Tribunal Act, Constitution, the Tribunal Act 1987, Article 323B, Constitution, the Tribunal Act, State Act, Chapter XXIX, Chapter XXX, Section 14, Section 6, Section 15, Section 6, Constitution, Constitution, Article, Constitution, Article, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Section 6, the Tribunal Act, State Act, the Tribunal Act, the Tribunal Act 1987, the Cess Act, the Cess Act, the Tribunal Act, the Cess Act, the Tribunal Act, S. 15, Madras Act II, Act 1 of 1982, Act 15 of 1982, Section 4, The Cess Act, Section 2, the Cess Act, the Cess Act, the Cess Act, the Cess Act, section 4, The Orissa Act, the Cess Act, Section 5 of the Cess Act, Constitution, Constitution, Article 246 of the Constitution, S. 11, Act 1 of 1982, S. 11, Constitution, Constitution, the MMRD Act, the MMRD Act, the MMRD Act, the Cess Act, Section 6, the Cess Act 1880, The Orissa Act, the Cess Act

PERSON: K. Sengupta, Art, Tamil Nadu, Orissa Cement, Orissa Cement, Art, Art, Art, namely:--, Levy, Counsel, Art, Samaraditya Pal, Art, Art, Pal, Art, Art, S. P. Sampath, Art, Art, Schedule, Orissa Cement, Orissa Cement, Orissa Cement, Art, Orissa Cement, Orissa Cement, Orissa Cement, xx xx xx xx xx' ', namely:--, Subject, M.P. Karadhan Adhiniyam, XXX XXX XXX XXX XXX, xx xx xx xx xx xx xx, xx xx xx xx xx xx, S. 9, Orissa Cement, Orissa Cement, Orissa Cement, Tamil Nadu, Krishnamurthy Iyer, Jagannath Baksh Singh, Gajendragadkar, J., Krishnamurthy Iyer, Municipal Corpn, S. C. Nawn, Nawn, Mangalore, D. H. Nazareth, H. S. Dhillon, S. C. Nawn, Nazareth, Dass Jain v. Union, Krishnamurthy Iyer, Nariman, Poona Cantonment, Krishnamurthy Iyer, Krishnamurthy Iyer, Krishnamurthy Iyer, Orissa Cement, Orissa Cement, Madhya Pradesh Levy, Hingir Rampur, Courtobserved, Orissa Cement, Pal, Orissa Cement, Upkar Adhinyam, S. 5(1

NORP: J.1

ORDINAL: 7th, first, first, first, Seventh

DATE: May, 1992, 10th December, 1880, 1973, 1976, Sept. 1991, 10th December, 1991, 1980, 1973, 1976, 18th Nov. 1991, 20th December, 1991, 18th Nov. 1991, 10th December, 1991, 12th March, 1992, 7th May, 1992, 20th December, 1991, 10th December, 1991, 12th March, 19921, 25th May, 1992, August 4, 1992, August, 26, September, November, 1991, 9th Sept. 1991, 1987, 1992, 28th April, 1992, 1987, 1987, 1987, 1987, 1987, 1987, thatday, 1973, 1974, 1973, '11, 20th December, 1991, 1987, 1987, 1973, 1976, 1992, 20th April, 1992, 1880, 1973, 1976, 1987, 1987, 1992, 20th April, 1992, 1973, S. 6, 1987, 27th February, 1989, S. 116, 1984, 1864, annual, annual, annual, annual, annual, 1981, 1987, less than one year, 1957, the first day of April 1987, 1958, 1959, S. 3, 1982, 1957, any year, that year, annual, annual, each year, any year, that year, annual, annual, annual, '9, annual, annual, 1880 'S. 5, annual, annual, annual, each year, such year, annual, annual, annual, one and a, 1973, '78, 1880, annual, annual, 1976, 1880, 1955, annually, annual, 1973, 1976, 1992, annually, annual, 1880, annual, 1976, 1976, more than two consecutive years, two consecutive years, 1976, 1976,--, a financial year, the two years, preceding years, the first day, that financial year, the two years, a financial year, two years, annual, 1880, 4) 'year', a financial year, annually, annual, more than two consecutive years, two consecutive years, two consecutive years, 1864, 1981, S. 11, 1981, 1880, 1980, '24, ' 1957, 23, 1962]46ITR169(SC, 49, 49, 49, 46, 1969]68ITR897(SC, 1969]68ITR897(SC, 1002, 1972]83ITR582(SC, 50, 54, annual, 1957, 1981, 50, 49, 1957, 1880, 1973, 1976, 1973, 1976, annual, 1981, annual, annual, annual, 1880

CARDINAL: 1 991, 226, 3, three, 3, 3, 32, three, 1992.5, one, two, 226, 6, 14, 2697, 323B, 15, 323B, 3, 323B, 136, 323B, 386.8, 323B, 1, 2, 2, 1, 3, 1, 136, 9, 6, 1, at least three, 2, 2, 1, 2, 1, 1, 1, 10, 226, 226, 2, 323B, 2, 323B, 2, 1, one, 323B, 323B(3)(d, 323B, 323B, 2, 2, 2, 323B, 82, 83, 246, 323A, 2697, 1991]2SCR105, two, 3, 1976.16, 323, 1991]2SCR105, 1, 6, 1991]2SCR105, 19, 45, 2, 1, 3, 4)(a, four-ninths, two-ninths, 20, 20, 1991]2SCR105, 3, 1, 5.(1, 2, twenty five, 3, 2, 1, 3, 10, 1, fifty, 2, 1, 11, 1, 3, 2, 1, 3, 1, 4, 3, 2, 9, 1, one hundred, the hundred twenty-five, 2, 1, 3, 4, 10, 6, five, less than, five, fifteen, twenty five, less than, 21, six, twenty-five, 2, fifty, six, 2, 1, 2, ten, five, one, more than one, 3, 1, 1, 2, six, thirty-five, fifty, more than one, 22, 1-4-1992, 1973,-, 1, 2, 2, 2A, ten, five, one, 1b, 1a, 3, 1, 1, one-half, two, 1a, 1b, one-half, 1c, five, 3, 15, 2, 2, 2, 2, six, thirty-five, 1, fifty, more than two, 23, 1, 3, 1991]2SCR105, 49, 50, 23, 54, 1991]2SCR105, 5, 22, 24, 49, 49, 1967]2SCR679, 49, 7(2, 86, 49, 49, 49, 86, 1970]75ITR603(SC, 49, 1981]128ITR315(SC, one, 23, 49, 27-30, 1991]2SCR105, 54, 1991]2SCR105, 62, 1983ECR653D(SC, 49, 1961]2SCR537, 50, 10 to 12, 50, 49, 1991]2SCR105, 3, 3, two, S. 11(1, 1991]2SCR105

ORG: the Supreme Court, India Cement Limited, Orissa Cement Ltd., State, West Bengal Primary Education Act, the West Bengal Rural Employment and Production Act, State, Supreme Court, India Cement, the Supreme Court, India Cement, Eastern Coalfields Limited, Coal India Limited, West Bengal Rural Employment, the Supreme Court, Writ Petition (Civil, Coal Consumers Association of Eastern v. State, the Coal Consumers Association of Eastern India, the Supreme Court, the Supreme Court, the Supreme Court, the Coal Consumers Association of Eastern India, Court, the Supreme Court, Court, State, State, the High Court, West Bengal Taxation Tribunal, Finance Department, Tribunal, Sec, State, Reliance, the Supreme Court, Tribunal, the Supreme Court, the High Court, Tribunal, the High Court, State, the Supreme Court, S.P. Sampath, Kumar v. Union of India, AIR 1987, SC, Legislature, Legislature, the Supreme Court, Legislature, Parliament, State Legislature, Tribunal, the State Government, the High Court, the Supreme Court of India, Bench, Court, Court, Tribunal, Tribunal, the High Court, Civil Court, the Supreme Court of India, Collection, Tribunal, the High Court, the State Government, the High Court, the High Court, the State Government, Tribunal, State, State, the State of West Bengal, First Court, Tribunal, State, State, State, Court, Court, Court, the Supreme Court, the Supreme: Court, the High Court, Court, Legislature, Court, Legislature, Parliament, State, the State Legislature, State, Tribunal, State, Legislature, Explanation, Legislature, Parliament, State Legislature, Explanation, Parliament, the State Legislature, Explanation, Legislature, the State Legislature, Tribunal, the State Legislature, Tribunal, the State Legislature, Tribunal, Customs, Parliament, AIR 1987, State, the Supreme Court, Administrative Tribunals, Parliament, the State Government, the High Court, the Supreme Court, S. 14, the High Court, Civil Court, the Supreme Court of India, the West Bengal Taxation Tribunal (Amendment, Finance Department, West Bengal Rural Employment & Production Act, State, the Supreme Court, India Cement, India Cement, the West Bengal Taxation Tribunal (Amendment) Act, Finance Notification, India Cement, the Tribunal by S. 6, S. 14, S. 14, the West Bengal Rural Employment & Production Act, Coal, the India Cement, the Supreme Court, Court, the Tribunal of cases, the High Court, the State Government, the High Court, the High Court, the High Court, the State Legislature, the Supreme Court, S. 115, under:--'(1, the Madras Revenue Recovery Act, the Panchayat Union (Education) Fund, panchayat development block, the panchayat union council, the panchayat union council, the Supreme Court, Madhya Pradesh, the State Government, Samities, sub-sec, Madhya Pradesh Madhya Pradesh Upkar Adhiniyam, the State Government, the Madhya Pradesh Upkar, the State Government, the Legislative Assembly, S. 24-A of the Madhya Pradesh General Clauses Act, sub-sec, sub-sec, The State Government, Government, Interpretation Clause 'Valuation, Parliament, the State Government, the Official Gazette, the State Government, the State Government, the State Government, the State Government, sub-sec, S. 23B, West Bengal Primary Education Act, West Bengal Rural Employment, the West Bengal Taxation Laws, sub-sec, S. 2, S. 2, sub-sec, S. 2, S. 115, sub-sec, the Madras Revenue Recovery Act, Orissa Cement, Orissa Cement (Supra, Orissa Cement, the Supreme Court, the Supreme Court, Taxes, LandRevenue, The Supreme Court, The Supreme Court, Parliament, Minerals Regulation & Development Act, Parliament, India Cement, the State Legislature, India Cement Sabyasachi Mukharji, Learned Judges, the State Legislature, AIR, Court, State, State, Court, State, State, New Manek Chowk Spinning & Weaving Mills Co. Ltd., Court, the Bombay Municipal Corporation Rules, W.T.O., Court, Court, Urban Land Tax v. Buckingham & Carnatic Co. Ltd., Court, AIR 1970 SC 999, Union of India, Court, Court, the Western India Theatres Ltd., Cantonment Board, the State of Tamil Nadu, Parliament, the Union and Entry, Parliament, the State List, Waverly Jute Mills Co. Ltd., Raymon & Co., State, State, S. 9(2, the Supreme Court, Madhya Pradesh, the Supreme Court, India Cement, the Supreme Court, the Orissa Cement, India Cement, the Supreme Court, Orissa Cement, Orissa Cement, Orissa Cement, the State Government, the Supreme Court, M.P. Lime, Court, State List', the State Legislature, Court, S. 6(2, the High Court, the Supreme Court, India Cement, India Cement, West Bengal Primary Education Act, West Bengal Rural Employment, Coal Mines', the West Bengal Rural Employment and Production Act, Coal, Coal India Limited, India Cement, the State Government, the Government of the pit's, Orissa Cement, the Patna High Court

GPE: Orissa, Art, Art, Counsel, Art, Art, Art, Clause, Art, Art, Art, Clause, Art, Kumar v. Union of India, India, Orissa, Bihar, XX, Sanshodhan, India, Bihar, Bihar, West Bengal, U.P., the City of Ahmedabad, Asstt, S.C., Bhagwan, Bihar, Orissa, Madhya Pradesh, Bihar, Bihar, Bihar

MONEY: 1991]2SCR105 .2, fifty per cent, 30 per cent, 30 per cent, twenty per cent

TIME: under this Act, under this Act, 46 in List II

EVENT: SC 386, List II, the Second Schedule

PRODUCT: 323A, State Act, Schedule, Lordship, Calcutta, a Full Bench

LOC: jurisdiction.18, cess:--, Madras

QUANTITY: one tonne, quarter tonne

WORK_OF_ART: Tax on Land', 45 of List II, 49 List II, 49 List II