West Bengal Taxation Laws (Second Amendment) Act, 1989

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 (Entry 84/List I) a…

The Agricultural Income Tax Officer appealed against a Calcutta High Court order that granted a refund of rural employment cess and education cess paid by tea estate owners, together with 12% interest, for periods before the West Bengal Taxation Laws (Second Amendment) Act, 1989. The Supreme Court examined whether the …

The case involved challenges to State legislation levying cesses on coal-bearing land, mineral-bearing land, brick-earth, and tea estates in West Bengal, and on mineral rights in Uttar Pradesh. The Constitution Bench, by a 4:1 majority (Lahoti, J. for himself, Khare CJI, Agrawal and Lakshmanan JJ.; Sinha, J. dissenting…