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1994 (11) TMI 353 - SC - VAT and Sales TaxWhether the impugned levy is a levy upon the lands within the meaning of entry 49, List II, Schedule VII of the Constitution? Whether the levy in question is a levy on lands and buildings within the meaning of entry 49 of List II or whether it is outside the purview of the said entry? Held that:- Appeal dismissed. The declaration in section 2 of the Tea Act, it is evident, has again no relevance on the State Legislature's competence inasmuch as the impugned cess is not a cess on the tea industry but a cess on the land comprised in a tea estate. The fact that ultimately the tax may have to be borne by the tea industry is no ground for holding that the said levy is upon the tea industry. For that matter, even the imposition of a land revenue or non-agricultural cess upon the land comprised in a tea estate will ultimately affect the tea industry but that is no ground for invalidating those taxes. This proposition is too well-established.
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