Sesa Sterlite Limited Vs State of Goa
Date: January 9, 2024
Subject Matter
Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws
Summary
The Bombay High Court held that the Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws. The petitioner company, engaged in mining and exp…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT The judgment is divided into the following sections to facilitate analysis: Particulars Paragraphs A Prelude 1 B Challenge 2 to 5 C Facts 6 to 10 D Case of the Respondents First Reply Affidavit 11 to 17 Second Reply Affidavit 18 Additional Affidavit – I 19 Additional Affidavit – II 20 Additional Affidavit – III 21 to 22 E Submi…