https://www.taxtmi.com/caselaws?id=272980 The Supreme Court upheld the imposition of the cess under the Madhya Pradesh Sugarcane Act and affirmed the validity of the Validation Act, 1961. The Court clarified that the Validation Act aimed to validate the imposition and collection of cesses under State Acts, providing retrospective operation and superseding previous judgments or orders. The appellant's challenges regarding the assessment, collection of the cess, and interpretation of Section 23 of the State Act were dismissed, resulting in the appeal being rejected. en-us Tue, 05 Dec 1978 00:00:00 +0530 Tue, 29 May 2018 16:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272980 The Supreme Court upheld the imposition of the cess under the Madhya Pradesh Sugarcane Act and affirmed the validity of the Validation Act, 1961. The Court clarified that the Validation Act aimed to validate the imposition and collection of cesses under State Acts, providing retrospective operation and superseding previous judgments or orders. The appellant's challenges regarding the assessment, collection of the cess, and interpretation of Section 23 of the State Act were dismissed, resulting in the appeal being rejected. Case-Laws Indian Laws Tue, 05 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272980