Basic Excise Duty and NCCD Remain Valid Post-101st Amendment Despite GST Introduction; Surcharge under Article 271 Still Applies.

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....Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 - permissibility of simultaneous levy of GST under Article 246A of the Constitution of India - As levy under Article 246 is permissible even after introduction of Article 246A, the levy of surcharge tracing power under Article 271 would still subsist even if the goods are subjected to levy of goods and services tax under Article 246A. - the levy of tax is a product of legislative choice and on policy decisions which are the prerogative of the Executive - HC....