Aditya Birla Nuvo Ltd vs The Union Of India And Ors on 21 September, 2017
terms of section 5A of the Textile Committee Act,1963 (for short
TC Act) that cess on textiles and textile machinery manufactured
in India ... cess by S. 5A
of the Act introduced by Act No. 51/73, the income
derived from such cess becomes another source