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2023 (5) TMI 180 - HC - VAT and Sales TaxRefund of entry tax recovered by the State from the Petitioners - Constitutional validity of the Goa Tax on Entry of Goods Act, 2000 - want of legislative competence - contravention of Articles 14, 19(1)(g), 265, 301 and 304(a) of the Constitution of India - Petitioners challenge the impugned Act on the ground that the same purports to relate to Entry 52 of List II of the Seventh Schedule to the Constitution of India but, in pith and substance, relates to entries in List I and consequently, beyond the legislative competence of the State legislature. HELD THAT:- The argument, based upon the local area and the consequent effect upon the legislative competence of the State, additionally stands answered by the decision of the Division Bench of this Court in Hindustan National Glass & Industries Limited [[2019 (3) TMI 969 - BOMBAY HIGH COURT]]. The Division Bench, in paragraphs 62, 63, 64, 65, 66, 67, and 70, has dealt with this issue and answered the same against the Petitioners and favouring the State. The Division Bench has relied, inter alia, on the State of Kerala and ors. vs. Fr. William Fernandez and ors [[2017 (10) TMI 491 - SUPREME COURT]], in which the contention based upon such legislations being beyond the legislative competence of the State under Entry 52, List II of the Seventh Schedule, was rejected. Having regard to the decision of the Constitution Bench in Fr. William Fernandez and ors, and Hindustan National Glass & Industries Ltd., and by following the reasoning therein - Petition dismissed.
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