CEPHAM MILK SPECIALITIES LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Is the levy of cess under the Punjab Dairy Development Board Act, 2000, "at the rate of 10 paise per litre of the licensed capacity of a milk plant", ultra vires the Constitution ? This is the primary question that arises for consideration in this bunch of 13 petitions.

(2.) Learned counsel for the parties have referred to the facts in C. W. P. No. 14809 of 2000. These may be briefly noticed.

(3.) On March 17, 1997, the petitioner-company was registered under the Milk and Milk Products Order, 1992. It was authorised to process 40 thousand litres of milk per day. It is engaged in the production of ghee, skimmed milk powder, butter and cream. A copy of the provisional registration certificate issued to the petitioner is at annexure P1 with the writ petition. The petitioner is also registered under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 1956 (hereinafter referred to as "the 1948 and the 1956" Acts respectively ).