State Of West Bengal vs Kesoram Industries Ltd. And Ors

The Supreme Court addressed constitutional questions regarding the legislative competence of the State to levy cesses on coal, tea plantations, and brick earth, as per Entries 52, 54, and 97 of List I and Entries 23, 49, 50, and 66 of List II in the Seventh Schedule of the Constitution. The Court upheld the validity of certain cesses while striking down others for lack of legislative authority, emphasizing the need for clear legislative power under Article 246. The appeals and writ petitions were decided together, with the Court affirming the constitutional framework governing state taxation powers.