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PETITIONER: DIAMOND SUGAR MILLS LTD., ANDANOTHER
Vs.
RESPONDENT: THE STATE OF UTTAR PRADESH ANDANOTHER
DATE OF JUDGMENT: 13/12/1960
BENCH: GUPTA, K.C. DAS BENCH: GUPTA, K.C. DAS IMAM, SYED JAFFER KAPUR, J.L. DAYAL, RAGHUBAR AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 652 1961 SCR (3) 242 CITATOR INFO : RF 1966 SC 416 (3,5,11) RF 1967 SC1801 (18) C 1968 SC 599 (13) D 1969 SC 903 (23) RF 1972 SC 87 (5) RF 1972 SC 425 (27) D 1976 SC 182 (24) R 1979 SC 537 (5) F 1979 SC1972 (4,5) E 1980 SC 286 (18) RF 1981 SC 991 (11) RF 1989 SC 516 (22)
ACT: Sugar Cane-Imposition of cess-Enactment taxing entry of cane into factory--Constitutionality of-"Local area", Connotation of-Constitution of India, Sch. VII, List II, Entry 52-U. P. Sugarcane Cess Act, 1956 (U. P. XXII of 1956), s. 3.
HEADNOTE: Entry 52 of List II of the Seventh Schedule to the Consti- tution empowered State Legislatures to make a law relating to "taxes on the entry of goods into a local area for consumption, use or sale therein". The U. P. Legislature passed the U. P. Sugarcane Cess Act, 1956, which authorised the State Government to impose a cess on the entry of cane into the premises of a factory for use, consumption or sale therein. The appellant contended that the premises of a fac...