Found 2 from your keywords: author=Justice S.C. Sharma
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Mineral Area Development v. M/S Steel Authority of India & Ors.
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Justice Hrishikesh RoyJustice J.B. PardiwalaJustice Manoj MisraJustice Ujjal BhuyanJUSTICE D.Y. CHANDRACHUDJustices B.V. NagarathnaJustice A.S. OkaJustice S.C. SharmaJustice A.G. Masih

The Supreme Courts’ nine-judge bench gave its judgment in Mineral Area Development v. M/S Steel Authority of India, clarifying the legal position on the rights of the States to tax mineral rights and tax lands and buildings both being the distinct taxation powers of the State under the State List. The Bench was asked to determine the correctness of the decision of a 7- judge Bench in Indi…

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2024 INSC 554
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Mineral Area Development v. M/S Steel Authority of India & Ors.
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State Of U.P. vs M/S. Lalta Prasad Vaish And Sons
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Justice Hrishikesh RoyJustice B.V. NagarathnaJustice J.B. PardiwalaJustice Manoj MisraJustice Ujjal BhuyanJUSTICE D.Y. CHANDRACHUDJustice A.S. OkaJustice S.C. Sharma

Facts The case concerns the State of Uttar Pradesh's jurisdiction to control and impose taxes on the production and distribution of industrial alcohol, particularly denatured spirit. In order to deal with denatured spirits, the respondent, Lalta Prasad Vaish and Sons, was granted licenses under Forms FL 16 and FL 17. Through a notice dated May 25, 1999, the State levied a 15% ad valorem lice…

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ISBN/ISSN
Civil Appeal No. 151 of 2007
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Series Title
State Of U.P. vs M/S. Lalta Prasad Vaish And Sons
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