State Lacked Authority to Tax Cement Production; Act Repealed with GST Implementation, Issue Now Moot.

Power of state authority to impose cess - the State had no authority to impose any tax or cess on the manufacture or production of cement, whether by the said Act or by any other disingenuous device; and, in all fairness, no further attempt is made on behalf of the State to justify the legislative illegality except to suggest that after the GST regime has been put in place, the impugned Act of 2010 has been repealed and the same is no longer relevant. - HC .....

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