- (1.) Civil Appeal No. 5484 of 2002 This is an appeal arising out of the order of the erstwhile High Court of Andhra Pradesh in Review WPMP No. 25956 of 2000 dated 20th October, 2001. The factual background is as follows.
(2.) The appellant herein is a Company carrying on the business of manufacture and manufacturing activity, the appellant Company secured certain mining leases of limestone and dolomite, the details of which may not be necessary for the present purpose.
(3.) The mineral extracted pursuant to such mining leases is made exigible to two imposts (1) a cess and (2) a tax levied under the A.P. (Telengana Area) District Boards Act, 1955 and Andhra Pradesh (Mineral Rights) Tax Act, 1975 respectively.;