ASSOCIATED CEMENT COS. LTD. vs STATE OF MADHYA PRADESH . — C.A. No. 2415/2000

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010027322000

Filing Date

12-Feb-2000

Registration No

C.A. No. 2415/2000

Diary Number

2732/2000

Order Date

05-Apr-2005

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 31-May-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.ASSOCIATED CEMENT COS. LTD.

    Adv. GAGRAT AND CO

Respondent(s)

  1. 1.STATE OF MADHYA PRADESH .

Case History

  1. Case disposedDisposed

  2. 05-Apr-2005

    Judgment - of Main CaseView PDF

  3. 17-Mar-2005

    ROP - of Main CaseView PDF

  4. 12-Feb-2000

    Case filed

    Registration No. C.A. No. 2415/2000

View Full Judgment
casestatus.in Summary

Case Summary: Associated Cement Cos. Ltd. v. State of Madhya Pradesh Decision: The Supreme Court dismissed Associated Cement's appeal, upholding the Division Bench's judgment that the Municipal Council of Kymore was not bound by the State Government's December 1995 circular prescribing a 0.20% terminal tax rate on cement exports. The Court held that the State's circular was merely instructional and lacked statutory authority to override the Municipality's 1991 notification imposing a 0.50% rate, as the Municipality possessed delegated legislative power under the Municipalities Act that could only be modified through formal procedures (Sections 129-131) or subsequent rule-making with prospective effect. This case analysis is maintained by casestatus.in based on publicly available court records.

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