Shree Digvijay Cement Co. Ltd. & Anr vs Union Of India & Anr

The Supreme Court upheld the validity of Clause 9A of the Cement Control Order, 1967, which mandates cement manufacturers to pay a fee to the Cement Regulation Account based on their production of non-levy cement. The Court ruled that the fee is not a tax but a regulatory charge authorized under Sections 18G and 25 of the Industries (Development and Regulation) Act, 1951, aimed at addressing the disparities in freight costs and ensuring fair pricing in the cement industry. The appeals challenging the High Court's decision were dismissed, affirming the government's regulatory powers in the industry.