Goa Cess Act is legal and valid & is not subsumed by GST laws: Bombay HC

Sesa Sterlite Limited & Anr. Vs State of Goa (Bombay High Court at Goa) Bombay High Court held that the Goa Cess Act is intra vires Articles 14, 301, 303 read with Article 304 of the Constitution of India. The same is not subsumed by the GST laws. Facts- The petitioner company is engaged in the business of mining iron ore, extraction, processing, transportation, and export of iron ore from the State of Goa. It also carries on mining activity in the states of Karnataka and Orissa. The mineral ore as coal brought by the petitioner from the State of Karnataka, is required to be transported t...