Meghalaya High Court: A Division Bench comprising of Mohammad Yaqoob Mir, CJ and S.R. Sen, J. dismissed a petition on being infructuous.
The Advocate General A. Kumar has submitted that the Meghalaya Clinker Cess Act, 2015 has been repealed by the Meghalaya Goods and Services Tax Act, 2017; consequently, there was no recovery and no question of refund. He contended that the petition cannot hold shall be dismissed as infructuous. The counsel for the petitioner, A. Saraf has prayed for declaring the Meghalaya Clinker Cess Act, 2015 to be ultra vires and further levy of cess on the manufactured clinker produced in the State shall be beyond the legislative competence of the respondent who shall then be restrained from realizing cess on the manufactured clinker under the above said Act.
The Court considering the status of the Act dismissed the petition on being infructuous. [Star Cement Meghalaya Ltd. v. State of Meghalaya, 2018 SCC OnLine Megh 268, decided on 07-12-2018]