https://www.taxtmi.com/highlights?id=72196 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 en-us Mon, 25 Sep 2023 08:16:34 +0530 Mon, 25 Sep 2023 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72196 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 Highlights Indian Laws Mon, 25 Sep 2023 08:16:34 +0530 https://www.taxtmi.com/highlights?id=72196