https://www.taxtmi.com/caselaws?id=420056 A levy on cement manufacture and production under the Meghalaya Cement Cess Act, 2010 was held beyond State legislative competence because the charging provision targeted manufacture or production rather than sale or purchase, and the collection machinery could not cure that defect. The Court further held that an unauthorised cess could not be retained merely by invoking unjust enrichment, even if the burden may have been passed on to consumers. Relief was structured to balance restitution and public interest, with refund directed in the manner specified and unlawful collections barred from being appropriated as revenue. en-us Wed, 09 Feb 2022 00:00:00 +0530 Tue, 13 Sep 2022 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420056 A levy on cement manufacture and production under the Meghalaya Cement Cess Act, 2010 was held beyond State legislative competence because the charging provision targeted manufacture or production rather than sale or purchase, and the collection machinery could not cure that defect. The Court further held that an unauthorised cess could not be retained merely by invoking unjust enrichment, even if the burden may have been passed on to consumers. Relief was structured to balance restitution and public interest, with refund directed in the manner specified and unlawful collections barred from being appropriated as revenue. Case-Laws Indian Laws Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420056