https://www.taxtmi.com/caselaws?id=169509 A State cess measured by coal despatches, coal value, or coal-bearing land was treated in substance as a levy on coal production, not a direct tax on land. On that basis, the impost was held beyond State legislative competence because the field was occupied by Parliamentary legislation, and the amended provisions did not change the essential character of the levy. The tribunal ouster under Article 323B and the West Bengal Taxation Tribunal Act could not validly bar Article 226 scrutiny where the validity of the taxing provisions themselves depended on legislative competence. The levies were therefore declared unconstitutional, ultra vires and void, and further enforcement was restrained. en-us Wed, 25 Nov 1992 00:00:00 +0530 Mon, 04 May 2015 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169509 A State cess measured by coal despatches, coal value, or coal-bearing land was treated in substance as a levy on coal production, not a direct tax on land. On that basis, the impost was held beyond State legislative competence because the field was occupied by Parliamentary legislation, and the amended provisions did not change the essential character of the levy. The tribunal ouster under Article 323B and the West Bengal Taxation Tribunal Act could not validly bar Article 226 scrutiny where the validity of the taxing provisions themselves depended on legislative competence. The levies were therefore declared unconstitutional, ultra vires and void, and further enforcement was restrained. Case-Laws Indian Laws Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169509