Challenging a Bombay High Court order on January 10 that dismissed its plea, Vedanta said the impugned levy is a tax and not a fee since it did not receive any special benefit, either individually or as a member of a class, which the Supreme Court has held to be a requirement for a levy to qualify as a fee in the case of Jalkal Vibhag Nagar Nigam vs Pradeshiya Industrial and Investment Co.
Nominal Index [Citation 34 – 43]Amit Satish Dhutia v. State of Maharashtra 2024 LiveLaw (Bom) 34Sesa Sterlite Ltd. v. State of Goa 2024 LiveLaw (Bom) 35Abhishek s/o Vinodsingh Thakur and Anr v. State.
The Bombay High Court at Goa has held that the Goa Cess Act is not subsumed by the GST laws.“The Goa Cess Act is intra vires Articles 14, 301, and 303 read with Article 304 of the Constitution of.