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Case Law Details

Case Name : Sesa Sterlite Limited & Anr. Vs State of Goa (Bombay High Court)
Appeal Number : Writ Petition No. 244 of 2009
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
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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.

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