https://www.taxtmi.com/caselaws?id=277966 The court declared the imposition of mineral area development cess unconstitutional, ruling that it was a fee and not a tax. The State Legislature lacked the competence to impose the cess, and any amounts already collected were ordered to be refunded to the petitioners. The court allowed the petitions, restrained further recovery of the cess, and awarded costs to the petitioners. en-us Fri, 28 Mar 1986 00:00:00 +0530 Wed, 02 Jan 2019 16:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277966 The court declared the imposition of mineral area development cess unconstitutional, ruling that it was a fee and not a tax. The State Legislature lacked the competence to impose the cess, and any amounts already collected were ordered to be refunded to the petitioners. The court allowed the petitions, restrained further recovery of the cess, and awarded costs to the petitioners. Case-Laws Indian Laws Fri, 28 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277966