Meghalaya Cement Cess Act, 2010 ultra vires the Constitution: HC

Megha Technical & Engineers Pvt. Ltd. Vs State of Meghalaya (Meghalaya High Court) Meghalaya High Court held that State had no authority to impose cess in terms of the Meghalaya Cement Cess Act, 2010 and by annulling the Act as ultra vires the Constitution and requiring the State to refund 20 percent of the amount realized on such count from the individual petitioners to such petitioners and investing 30 percent of the total amount of cess realised under bogus legislation for the purpose of procuring the equipment for the cancer wing of the Government General Hospital in Shillong as afores...