Supreme Court of India · 2004-01-15
The State Of West Bengal vs Kesoram Industries Ltd. And Ors
- Citation / case number
- AIR 2005 SUPREME COURT 1646
- Court
- Supreme Court of India
- Petitioner
- The State Of West Bengal
- Respondent
- Kesoram Industries Ltd. And Ors
- Author
- R.C. Lahoti
- Bench
- Chief Justice, R.C. Lahoti, B.N. Agrawal, Ar. Lakshmanan
Judgment text excerpt
The Supreme Court addressed constitutional questions regarding the validity of cesses levied on coal, tea plantations, and brick earth under Entries 52, 54, and 97 of List I and Entries 23, 49, 50, and 66 of List II of the Seventh Schedule of the Constitution. The Court held that the levies imposed by the State of West Bengal were unconstitutional due to lack of legislative competence, thereby upholding the Calcutta High Court's decision in Kesoram Industries Ltd. v. Coal India Ltd. The judgment clarified the scope of the residuary power of legislation and its application to state levies on natural resources.