https://www.taxtmi.com/caselaws?id=311885 A State cess is valid where, in pith and substance, it operates as a revenue measure for rural infrastructure and welfare, even if it incidentally overlaps with mineral regulation. The Court applied the doctrine of pith and substance and held that taxation remains a distinct field from regulation and control, so the Goa Rural Improvement and Welfare Cess Act, 2000 and Rules, 2006 were not ultra vires merely because the Mines and Minerals Act, 1957 governs mineral development. It also held that a levy authorised by the parent Act to commence from an appointed date is not impermissibly retrospective simply because subordinate legislation fixes that date. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 18 Jan 2024 22:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311885 A State cess is valid where, in pith and substance, it operates as a revenue measure for rural infrastructure and welfare, even if it incidentally overlaps with mineral regulation. The Court applied the doctrine of pith and substance and held that taxation remains a distinct field from regulation and control, so the Goa Rural Improvement and Welfare Cess Act, 2000 and Rules, 2006 were not ultra vires merely because the Mines and Minerals Act, 1957 governs mineral development. It also held that a levy authorised by the parent Act to commence from an appointed date is not impermissibly retrospective simply because subordinate legislation fixes that date. Case-Laws Indian Laws Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311885