Tata Iron & Steel Co. Ltd. & Ors. vs State Of Bihar

Authority: Supreme Court Date: 1962-09-24 Acts: Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), Constitution of India Result: Revenue Citation: (1963) 48 ITR 123 (SC) Justices: B.P. Sinha, C.J., S.J., Imam, K. Subba Rao, K.N. Wanchoo, J.C. Shah & Appeal No: Civil Appeal Nos. 587, 588, 590, 591, 600 & 601 of 1961
Whether a person could be said to derive 'annual net profits from mines' under the Bengal Cess Act when the ore extracted is not sold as such but is utilised for manufacturing finished products which are sold --- Held No.

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