Pasupati Fabrics Ltd. And Anr. vs Union Of India (Uoi) And Ors. on 31 March, 2003
Cess on Textiles and Textile Machinery Manufactured in India.
1. There shall be levied and collected as a cess for the purposes of this Act ... Act was issued whereas Government issued notification under Central Excise and Salt Act, 1944 . Since there was no such promise for exemption from cess, question