https://www.taxtmi.com/caselaws?id=160951 A levy on milk plants under the Punjab Dairy Development Board Act, 2000 was treated as a tax because it was charged on licensed capacity, recoverable as arrears of land revenue, and unsupported by any special service or enforceable quid pro quo. The statute was also found to overlap substantially with the central regime under the Industries (Development and Regulation) Act, 1951 and the Milk and Milk Products Order, 1992, placing the subject in an occupied field. As the levy was a tax rather than a fee, and no taxing entry in the State or Concurrent Lists supported it, the State Legislature lacked competence to impose the cess. en-us Tue, 20 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 15:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160951 A levy on milk plants under the Punjab Dairy Development Board Act, 2000 was treated as a tax because it was charged on licensed capacity, recoverable as arrears of land revenue, and unsupported by any special service or enforceable quid pro quo. The statute was also found to overlap substantially with the central regime under the Industries (Development and Regulation) Act, 1951 and the Milk and Milk Products Order, 1992, placing the subject in an occupied field. As the levy was a tax rather than a fee, and no taxing entry in the State or Concurrent Lists supported it, the State Legislature lacked competence to impose the cess. Case-Laws VAT and Sales Tax Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160951