M.P. Cement Manufacturers' ... vs State Of Madhya Pradesh & Ors

The Supreme Court upheld the constitutional validity of the Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 2001, which imposed a cess on captive power producers, ruling that the State Legislature had the authority to legislate on the matter under Entry 53 of List II of the Constitution. The Court found that the amendment did not violate Article 14 as it was not discriminatory and clarified that the requirement for consultation under Section 12(3) of the Madhya Pradesh Vidyut Sudhar Adhiniyam, 2000 was not applicable since the ordinance was promulgated prior to the enactment of the Sudhar Adhiniyam. The appeals challenging the amendment were dismissed, affirming the levy of the cess.