Buxa Dooars Tea Co. Ltd. vs State Of West Bengal & Ors.
Whether the levy of rural employment cess on tea estates under the West Bengal Rural Employment and Production Act 1976 (as amended) violates Article 301 of the Constitution and is beyond the legislative competence of the State --- Held Yes. Whether the levy, though ostensibly on tea estates, is in substance a levy on despatches of tea, thereby directly impeding the free flow of trade and commerce --- Held Yes.
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