- The Compensation to States Act, 2017 does not violate Constitution (One Hundred and First
Amendment) Act, 2016 nor is against the objective of Constitution (One Hundred and First Amendment) Act, 2016. - Parliament has full legislative competence to enact the Act and the Act having been enacted to implement the Constitution (One Hundred and First Amendment) Act and the object being clearly to fulfill the Constitution (One Hundred and First Amendment) Act’s objective, The Compensation to States Act is not a colourable legislation
- Levy of Compensation to States Cess is an increment to goods and services tax which is permissible in law.
- The petitioner is not entitled for any set off of payments made towards Clean Energy Cess in payment of Compensations to States Cess.
SUPREME COURT OF INDIA
Union of India
v.
Mohit Mineral (P.) Ltd.
A.K. SIKRI AND ASHOK BHUSHAN, JJ.
CIVIL APPEAL NO. 10177 OF 2018
OCTOBER 3, 2018