MRF LIMITED Vs. STATE OF GOA

JUDGEMENT

(1.) Heard Mr.G.K. Sardessai for the Petitioner and Mr.V.Sardessai, Addl. Govt. Advocate for the Respondents in W.P. No.471/2007 and Mr.J.E. Coelho Pereira, learned Senior Advocate who appears along with Mr.A. Fernandes and Mr.Arun Talaulikar, Addl. Govt. Advocate for the Respondents in W.P. No.417/2014.

(2.) The Petitioners challenge the constitutional validity of Ss. 2(g), 2(m), and Sec. 3 of the Goa Tax on Entry of Goods Act, 2000 as being ultra vires Articles 14, 19(1)(g), 265, 301 and 304(a) of the Constitution of India and seek consequential relief of refund of entry tax recovered by the State from the Petitioners.

(3.) Since common issues of law and fact arise in both petitions, they are disposed of by a common judgement and order with the consent of the learned counsel.