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3 judgments · newest first · showing 1–3
The Supreme Court examined writ petitions challenging the West Bengal Taxation Laws (Second Amendment) Act, 1989, which imposed a cess on tea estates calculated per kilogram of green tea leaves produced. The petitioners argued that the levy was a tax on tea production, falling under Union competence …
The State of West Bengal issued a 1984 notification exempting entertainment tax for performances by group, amateur theatres or amateur jatra that are formed solely for cultural activities and do not pay artists regular or contractual fees, while professional theatres were excluded. A professional …
The petitioners, tea companies, challenged the levy of a rural employment cess on tea estates under the West Bengal Rural Employment and Production Act, 1976, as amended in 1981 and 1982. They argued that the levy, which was imposed on the despatches of tea rather than on the land, directly impeded …
