restrain the Assistant Commissioner from levying and collecting cess under the Agricultural Produce Cess Act, 1940 on export of prawns/shrimps. The writ petition ... given to the appellants by not charging the cess under the Agricultural Produce Cess Act, 1940 . Accordingly, the appeal is allowed with the consequential relief
rule can be made under the Cess Act to achieve the purpose of another Act, and
(c) Cess can be levied by the second respondent ... extended beyond the purposes of either the Water Act or the Act (the Cess Act ).
Learned Counsel for the parties strongly canvassed their respective arguments
with the SEZ Act, 2005 . This included the Service Tax Law under the Finance
Act, 1994 , Customs Act, 1962 , Central Excise Act, 1944 under previous ... said Act”. Section 51 of the SEZ Act, 2005 reads as under:-
“51. Act to have overriding effect:
The provisions of this Act shall have
another sum of Rs.27,56,053/- towards the cess
payable under the CESS Act with the first respondent Board. The above
payments were duly ... Cess Rules, titled ‘Levy of cess’,
provides that, for the purpose of levy of cess under
Section 3(1) of the BOCW Act, the cost
Act, 1946 (22 of 1946).
4. The Rubber Act, 1947 (24 of 1947). 5. The Tea Act, 1953 (29 of 1953).
6. The Salt Cess ... Regulation of Production) Act, 1961 (55 of 1961).
10. The Textiles Committee Act, 1963 (41 of 1963).
11. The Produce Cess Act
levy of additional duty on the basis of cess levied under the Rubber Cess Act, 1947 , the clarification issued by the Board ... Act, 1947 is not cess as such, but duty of excise levied as cess for the purpose of the Act. Thus, what is levied under
cess at the rate of 60 Paise per quintal for the copra crushed in the mill. The cess was levied under the Produce Cess Act ... cess, runs as follows:
"3. Imposition of cess. - (1) There shall be levied and collected as a cess, for the purposes of this Act
herein after referred to as Central Cess Act] Act, is more beneficial, since, 1% Cess is collected wherein under the State Act, 0.3% Cess ... will be better under the Central Cess Act rather than under the State Act under the Central Cess Act, cess is collected on the cost
Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880 , and education cess under the Bengal (Rural ... selling it. He had paid road and public works cess under the local State Cess Act as well as education cess under the local State
Rules framed thereunder, the Building and Other Construction Workers' Welfare Cess Act, 1996 and the Cess Rules 1998, are constitutionally valid and within ... cess and the services rendered and therefore, the levy is in effect a tax. Therefore, it was contended that the Cess Act being fully covered
