https://www.taxtmi.com/caselaws?id=169510 State taxation of coal-bearing and mineral-bearing land was invalid because its true nature and effect imposed a burden on minerals and mineral rights, not land as such. The per-acre levy on coal-bearing land and the mineral-income-based levy on mineral-bearing land demonstrated that the tax targeted mineral exploitation. Parliamentary legislation under Entry 54 of List I comprehensively regulated mines and minerals, including royalty and dead rent, thereby occupying the field. The levy could not therefore be sustained as a tax on lands under Entry 49 of List II or under Entries 23 or 50 of List II. The impugned provisions and consequential demands were ultra vires, making separate consideration of the Article 14 challenge unnecessary. en-us Fri, 21 Apr 1995 00:00:00 +0530 Fri, 24 Apr 2015 15:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169510 State taxation of coal-bearing and mineral-bearing land was invalid because its true nature and effect imposed a burden on minerals and mineral rights, not land as such. The per-acre levy on coal-bearing land and the mineral-income-based levy on mineral-bearing land demonstrated that the tax targeted mineral exploitation. Parliamentary legislation under Entry 54 of List I comprehensively regulated mines and minerals, including royalty and dead rent, thereby occupying the field. The levy could not therefore be sustained as a tax on lands under Entry 49 of List II or under Entries 23 or 50 of List II. The impugned provisions and consequential demands were ultra vires, making separate consideration of the Article 14 challenge unnecessary. Case-Laws Indian Laws Fri, 21 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169510