https://www.taxtmi.com/caselaws?id=443460 A green cess on polluting products was sustained as a State levy because, in pith and substance, it was referable to State List entries on public health, sanitation, water, land and allied matters rather than the residuary field. The cess was upheld as a fee under Entry 66 of List II since the proceeds were earmarked for carbon-footprint reduction and related environmental and energy-audit measures, with only a broad correlation to services required. Article 253 and central environmental laws did not oust State competence absent conflict, and the challenges under Articles 14 and 304(a) failed for want of discrimination or unlawful demand. The petitions were dismissed. en-us Thu, 14 Sep 2023 00:00:00 +0530 Sun, 24 Sep 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443460 A green cess on polluting products was sustained as a State levy because, in pith and substance, it was referable to State List entries on public health, sanitation, water, land and allied matters rather than the residuary field. The cess was upheld as a fee under Entry 66 of List II since the proceeds were earmarked for carbon-footprint reduction and related environmental and energy-audit measures, with only a broad correlation to services required. Article 253 and central environmental laws did not oust State competence absent conflict, and the challenges under Articles 14 and 304(a) failed for want of discrimination or unlawful demand. The petitions were dismissed. Case-Laws Indian Laws Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443460