https://www.taxtmi.com/caselaws?id=448479 The Goa Rural Improvement and Welfare Cess Act, 2000 imposes a welfare-oriented cess on carriers transporting specified materials, with proceeds earmarked for rural infrastructure, public health, roads, water supply and pollution control. Applying pith and substance, the levy falls within State legislative competence, and a broad correlation between the cess and the funded services is sufficient without strict quid pro quo. The levy does not offend Articles 301, 303 or 304 because it is non-hostile, is linked to infrastructure use, and rests on a rational classification. The Act was not displaced by GST, as there was no express subsumption or repeal. 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 Goa Rural Improvement and Welfare Cess Act, 2000 imposes a welfare-oriented cess on carriers transporting specified materials, with proceeds earmarked for rural infrastructure, public health, roads, water supply and pollution control. Applying pith and substance, the levy falls within State legislative competence, and a broad correlation between the cess and the funded services is sufficient without strict quid pro quo. The levy does not offend Articles 301, 303 or 304 because it is non-hostile, is linked to infrastructure use, and rests on a rational classification. The Act was not displaced by GST, as there was no express subsumption or repeal. Case-Laws Indian Laws Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448479