https://www.taxtmi.com/caselaws?id=448479 The note addresses constitutional challenges to the Goa Rural Improvement and Welfare Cess Act, focusing on state legislative competence, classification under Articles 14, 301, 303 and 304, and the interplay with GST. It explains that the Act is traceable to State List entries and is a valid exercise of state power, that the levy may be characterized as a cess or fee rather than an unconstitutional impost, and that reasonable classification and rate fixation lie within the rulemaking authority so Article 14 challenges fail. It also states the GST regime does not subsume or invalidate the Goa Cess Act and no repugnancy or irreconcilable conflict arises. en-us Wed, 10 Jan 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448479 The note addresses constitutional challenges to the Goa Rural Improvement and Welfare Cess Act, focusing on state legislative competence, classification under Articles 14, 301, 303 and 304, and the interplay with GST. It explains that the Act is traceable to State List entries and is a valid exercise of state power, that the levy may be characterized as a cess or fee rather than an unconstitutional impost, and that reasonable classification and rate fixation lie within the rulemaking authority so Article 14 challenges fail. It also states the GST regime does not subsume or invalidate the Goa Cess Act and no repugnancy or irreconcilable conflict arises. Case-Laws Indian Laws Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448479