https://www.taxtmi.com/caselaws?id=40362 State cesses on coal-bearing land, mineral-bearing land, brick-earth and tea estates are characterised as land taxes where production, despatch or green-leaf yield operates only as the valuation measure. This characterisation places the levies within the State power to tax land and does not, by itself, convert them into taxes on minerals or tea subject to Union control. A cess on mineral rights in a special development area may also be supported as a local-development or compensatory levy linked to the authority's functions. The contrary view treats such production-linked charges as substantive taxes on minerals or tea that intrude into a Union-controlled field. en-us Thu, 15 Jan 2004 00:00:00 +0530 Thu, 07 May 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40362 State cesses on coal-bearing land, mineral-bearing land, brick-earth and tea estates are characterised as land taxes where production, despatch or green-leaf yield operates only as the valuation measure. This characterisation places the levies within the State power to tax land and does not, by itself, convert them into taxes on minerals or tea subject to Union control. A cess on mineral rights in a special development area may also be supported as a local-development or compensatory levy linked to the authority's functions. The contrary view treats such production-linked charges as substantive taxes on minerals or tea that intrude into a Union-controlled field. Case-Laws VAT / Sales Tax Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40362