SC: Nature of levy cannot be determined with nomenclature ascribed to Tax

Jalkal Vibhag Nagar Nigam & Ors. Vs Pradeshiya Industrial and Investment Corporation & Anr. (Supreme Court of India) Conclusion: The nomenclature that the legislature had ascribed to the tax did not determine either the nature of the levy or its true and essential character. The tax had been labelled as the water tax or a sewerage tax simply because it was imposed by the Jal Sansthan constituted under the UP Water Supply and Sewerage Act. That did not alter the nature of the levy which in substance was a tax on lands and buildings within the meaning of Entry 49 of List II of the Sevent...