https://www.taxtmi.com/caselaws?id=273826 A cess on the use of flowing water from a river for industrial purposes was analysed as a levy falling within the State's legislative field, because standing and flowing water was treated as State property under the Code and the charging provision authorised recovery as land revenue. Applying the doctrine of pith and substance, the impost was described as being within Entry 45 of List II read with Article 246, so legislative competence was not lacking. The commentary also states that executive demand could not be given retrospective effect; recovery was confined to the date of the Government Resolution onwards and required recomputation on a prospective basis only. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 16 Jul 2018 17:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273826 A cess on the use of flowing water from a river for industrial purposes was analysed as a levy falling within the State's legislative field, because standing and flowing water was treated as State property under the Code and the charging provision authorised recovery as land revenue. Applying the doctrine of pith and substance, the impost was described as being within Entry 45 of List II read with Article 246, so legislative competence was not lacking. The commentary also states that executive demand could not be given retrospective effect; recovery was confined to the date of the Government Resolution onwards and required recomputation on a prospective basis only. Case-Laws Indian Laws Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273826