https://www.taxtmi.com/caselaws?id=169589 The Supreme Court upheld the High Court's decision that the Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992, was beyond the legislative competence of the State Legislature. The Act was deemed to be a tax on the activity of excavation and use of forest land for non-forest purposes, not on the land itself, and therefore could not be justified under Entry 49 List II. The Court did not address other constitutional issues raised and dismissed the appeals with costs. en-us Wed, 24 Sep 1997 00:00:00 +0530 Mon, 04 May 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169589 The Supreme Court upheld the High Court's decision that the Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992, was beyond the legislative competence of the State Legislature. The Act was deemed to be a tax on the activity of excavation and use of forest land for non-forest purposes, not on the land itself, and therefore could not be justified under Entry 49 List II. The Court did not address other constitutional issues raised and dismissed the appeals with costs. Case-Laws Indian Laws Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169589