https://www.taxtmi.com/caselaws?id=169517 Cess on land used for mining is characterised by its charging provision, not by an assessment method linked to royalty or dead rent. A levy imposed on land remains within the State taxation field even where its computation refers to mining-related payments; royalty is payment for extracted minerals rather than a tax. Differential cess rates for mining lands rest on a valid use-based classification where applied uniformly within that class. A heavy tax burden is not confiscatory without supporting material, and an indirect effect on mining does not restrict trade under Article 301. Lease terms and the absence of a separate appeal do not invalidate a competent land levy where revision is available. en-us Mon, 07 Mar 1983 00:00:00 +0530 Fri, 24 Apr 2015 17:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169517 Cess on land used for mining is characterised by its charging provision, not by an assessment method linked to royalty or dead rent. A levy imposed on land remains within the State taxation field even where its computation refers to mining-related payments; royalty is payment for extracted minerals rather than a tax. Differential cess rates for mining lands rest on a valid use-based classification where applied uniformly within that class. A heavy tax burden is not confiscatory without supporting material, and an indirect effect on mining does not restrict trade under Article 301. Lease terms and the absence of a separate appeal do not invalidate a competent land levy where revision is available. Case-Laws Indian Laws Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169517