Occupiers of a cessed building of 'A'
category in Island City, which attracts the provisions of
MHADA Act, 1976 , and for reconstruction/
redevelopment ... provision of Maharashtra Co-op.
Society's Act.
Clause No.19. Non Deduction of non-cessed
structure area in the schemes
benefitted from the impugned cess, have been exempted and
no cess has been imposed on them.
It is essentially a cess imposed on the process ... while
doing so, it has been held that imposition of cess under the 2001 Act
is in accordance with law and the case
water, being relevant, is
extracted below for reference;
"19. Cess/Royalties for use of water, if decided
by the Government together with tax/duties ... generated in accordance with the provision of
the Kerala Electricity Duty Act."
6. In WP(C) No.22187/04, the 1st respondent challenged
Special Economic Zones Act, 2005 (for short ' SEZ Act ')came into force.
Section 7 of the SEZ Act specifies that any goods ... payment of taxes, duties or cess subject to
prescribed terms, conditions and limitations. Section 26 of the SEZ Act
specifies certain concessions under the Customs
Fees Act , it is the substance
and not the form which has to be considered while deciding which
particular provision of the Act applies ... cess and the purchase tax. It is
clear from the plaint when read as a whole that though the
appellantcompany alleged that the Acts
Fees Act , it is the substance
and not the form which has to be considered while deciding which
particular provision of the Act applies ... cess and the purchase tax. It is
clear from the plaint when read as a whole that though the
appellantcompany alleged that the Acts
Fees Act , it is the substance
and not the form which has to be considered while deciding which
particular provision of the Act applies ... cess and the purchase tax. It is
clear from the plaint when read as a whole that though the
appellantcompany alleged that the Acts
Fees Act , it is the substance
and not the form which has to be considered while deciding which
particular provision of the Act applies ... cess and the purchase tax. It is
clear from the plaint when read as a whole that though the
appellantcompany alleged that the Acts
Fees Act , it is the substance
and not the form which has to be considered while deciding which
particular provision of the Act applies ... cess and the purchase tax. It is
clear from the plaint when read as a whole that though the
appellantcompany alleged that the Acts
duty, plus
education cess plus Higher Education Cess should not be demanded and
recovered from them under section 11A of the Act and amount
