M/s. S. K. G. SUGAR LTD. vs STATE OF BIHAR AND ORS.

The Supreme Court upheld the validity of the cane cess and purchase tax imposed under the Bihar Act of 1937, ruling that the imposition was authorized by the Bihar Ordinance of 1968, which was within the Governor's competence under Article 213 of the Constitution. The Court clarified that the taxing provisions of the Bihar Act never lost validity and were not rendered inoperative by Article 254(1) or altered by the Central Essential Commodities Act. The petition challenging the imposition was dismissed, affirming that the notification was deemed valid under the President's Act.