Rajasthan State Pollution Control Board for the cess
assessment under Section 3(2) of the Cess Act but from 19.4.96 onwards the
classification of effluent ... complying with Section 25 of the Water Act and the
standards under the EP Act, 1986 , the cess rate should be under Section
clear that even though the sugar
cess is levy under the Sugar Cess Act, 1982 by virtue of the
provisions under sugar cess act ... cess. The sugar cess remains as
excise duty notwithstanding the fact that it is levied as cess for
purpose of Section 12 of Rubber Act
clear that even though the sugar
cess is levy under the Sugar Cess Act, 1982 by virtue of the provisions
under sugar cess act ... cess. The sugar cess remains as excise duty notwithstanding the fact that
it is levied as cess for purpose of Section 12 of Rubber Act
clear that even though the sugar cess is levy under the Sugar
Cess Act, 1982 by virtue of the provisions under sugar cess act ... cess. The sugar cess remains as excise duty notwithstanding the
fact that it is levied as cess for purpose of Section 12 of Rubber Act
with the charging provisions of various Acts such as Central Excise
Act 1944, Customs Act 1962, Finance Act 1994 relating to Service
tax, CGST ... Excise Act 1944 to the said two Finance Acts
since these two Acts have specified the rates of SAED (Surcharge)
and AED (Cess) respectively. Except
Act to book profits u/s 115JB of the Act.
3 Reduction in deduction u/s 80IA of the Act by increasing the input
cost ... covered u/s 43B of the Act and
is to be allowed on payment basis.
7 Upholding the action of the TPO of treating corporate
Act to book profits u/s 115JB of the Act.
3 Reduction in deduction u/s 80IA of the Act by increasing the input
cost ... covered u/s 43B of the Act and
is to be allowed on payment basis.
7 Upholding the action of the TPO of treating corporate
revenue expenditure of interest
paid on arrears of cess under the U.P. Sugarcane Cess Act, 1956 (hereinafter
referred to as "the Cess Act ... HELD
1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in
reality part and parcel
revenue expenditure of interest
paid on arrears of cess under the U.P. Sugarcane Cess Act, 1956 (hereinafter
referred to as "the Cess Act ... HELD
1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in
reality part and parcel
revenue expenditure of interest
paid on arrears of cess under the U.P. Sugarcane Cess Act, 1956 (hereinafter
referred to as "the Cess Act ... HELD
1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in
reality part and parcel
