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Indian Laws - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Constitutional validity of The Goa Cess on Products and ...

Indian Laws

September 25, 2023

Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Once any legislation is found to substantially relate to the entries in the State or Concurrent lists, even some incidental or marginal overlap is of no consequence. - Tax (Cess) versus Fee - the levy imposed by the impugned Act is a fee and that the State had sufficient legislative competence to enact the impugned Act - HC

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