https://www.taxtmi.com/caselaws?id=447043 Cess under Section 21 of the Assam Agricultural Produce Market Act, 1972 could not continue after the 101st Constitutional Amendment and the GST framework had subsumed the field of State taxation of intra-State supply; the earlier statutory basis for the levy no longer survived, so the post-GST collection was ultra vires. Refund or restitution was nevertheless refused because the claim was tested against unjust enrichment, and the pleadings did not show that the cess burden had not been passed on to customers. The writ petitions were therefore disposed of without monetary restitution. en-us Tue, 03 Oct 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447043 Cess under Section 21 of the Assam Agricultural Produce Market Act, 1972 could not continue after the 101st Constitutional Amendment and the GST framework had subsumed the field of State taxation of intra-State supply; the earlier statutory basis for the levy no longer survived, so the post-GST collection was ultra vires. Refund or restitution was nevertheless refused because the claim was tested against unjust enrichment, and the pleadings did not show that the cess burden had not been passed on to customers. The writ petitions were therefore disposed of without monetary restitution. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447043