https://www.taxtmi.com/caselaws?id=169280 The court upheld the validity of Section 8(1)(a) of the Coal Mines (Conservation and Safety) Act, 1952, allowing Parliament to impose excise duty on coal raised and despatched from collieries in India under Entry No. 84 of List I of the Constitution. However, the duty does not apply to coal consumed internally in the appellant's power house. The court affirmed Parliament's legislative competence to impose excise duty on coal production and upheld the method of duty collection by the Coal Board. The appellant's application was partially allowed with a writ of mandamus restraining the duty on coal consumed internally. en-us Thu, 11 Sep 1958 00:00:00 +0530 Sat, 11 Apr 2015 11:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169280 The court upheld the validity of Section 8(1)(a) of the Coal Mines (Conservation and Safety) Act, 1952, allowing Parliament to impose excise duty on coal raised and despatched from collieries in India under Entry No. 84 of List I of the Constitution. However, the duty does not apply to coal consumed internally in the appellant's power house. The court affirmed Parliament's legislative competence to impose excise duty on coal production and upheld the method of duty collection by the Coal Board. The appellant's application was partially allowed with a writ of mandamus restraining the duty on coal consumed internally. Case-Laws Indian Laws Thu, 11 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169280