Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1970 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (11) TMI 101 - SC - Central ExciseWhether education cess could be levied by the State Legislature under Entry 62 of List II? Held that:- As Counsel for the State. informed us that since the judgment of the High Court the Schedule has been amended by the State Legislature, but he did not very properly ask us to determine the question whether under the a mended Schedule the cess is leviable. We express no opinion on the question whether the State is competent to levy the cess after amendment of the Schedule to the Mysore Elementary Education Act, 1941. It will be open to the State to agitate the question if hereafter the education cess is sought to be levied under the authority of the amended Schedule. Appeal dismissed.
|