A.V. Thomas And Co. Ltd. vs Commissioner Of Income-Tax on 28 January, 1986
above decision of the Privy Council, held that cess paid under the Bengal Cess Act, 1889 , or the Bengal (Rural) Primary Education Act ... said Act ?"
55. The 'cess' levied under the scheme of the Cess Act, 1880 , and the Bengal (Rural) Primary Education Cess Act