THE STATE OF MADHYA PRADESH vs THE GWALIOR SUGAR CO., LTD., AND OTHERS(AND CONNECTED APPE

The Supreme Court upheld the constitutional validity of a cess levied on sugar cane by the erstwhile Ruler of Gwalior State under Article 265 of the Constitution of India. The Court ruled that the order dated 27-7-1946 constituted a law enacted by the Ruler, thus satisfying the requirement of authority for the cess. Additionally, the levy was found not to violate Article 14, as it was aimed at cane development in a specific area and did not discriminate against the respondent, given the absence of other sugar factories at the time of imposition.