Act but under Section 140 of the Corporation Act bad been considered and their Lordships in terms held that the amount of education cess ... where the education, cess levied under the Cess Act was held to be forming a part of the rent payable by the tenant
Gujarat Education Cess A ' ct, 1962 (which will be hereinafter referred to as "the Cess Act ") itself, certain provisions which would undoubtedly ... observed:
"Education cess payable by an occupant by virtue of Section 13 of the Maharashtra Education (Cess) Act, 1962, is part
Administrator resolved to collect education cess as stipulated in Section 12 of the Gujarat Education Cess Act,1962 (hereinafter referred to as the ' Cess ... levying and/or collecting the education cess as mandated under Section 12 of the Education Cess Act, the State Government may direct the Collector
relation to levy and collection of the
Cess leviable under section 8 of the
Compensation Cess Act. It was
therefore, submitted that ... JUDGMENT DATED: 09/05/2025
undefined
provisions of GST Act, IGST Act or
Compensation Cess Act.
46. It was submitted that as per Rule
same relates to the cesses levied and administered by
different departments such as Sugar Cess levied under Sugar
Cess Act, 1982 , Tea Cess levied under ... warrant
calculation of education cess on the amount of cess so
collected.
8. Section 4 of the Cess Act is again an inherent
indicator when
Act
2003 and the State Act. It is only in case of real and direct
conflict between the Union Act and the State Act should ... mind, the said Act was enacted. Preamble to the Act provides that the
Act was enacted to provide for levy of cess on generation
Pollution) Cess Rules, 1976 are inconsistent with the provisions of Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 and therefore ... collection of cess, it is laid down that a cess for the purpose of the Water (Prevention and Control of Pollution) Act, 1974 and utilization
liable to Cess,
however, the finished goods
manufactured by the petitioners
are not liable to GST compensation
Cess under the Cess Act .
Therefore, when ... provisions of the GST Act, IGST
ACT and the GST (Compensation to
State) Act, 2017 (for short 'the
Cess Act ') as well
liable to Cess, however, the finished
goods manufactured by the petitioners are not
liable to GST compensation Cess under the Cess
Act . Therefore, when ... 2025
undefined
the GST Act, IGST ACT and the GST
(Compensation to State) Act, 2017 (for short 'the
Cess Act ') as well
liable to Cess, however, the
finished goods manufactured by the petitioners are not liable
to GST compensation Cess under the Cess Act . Therefore,
when ... provisions of the GST Act,
IGST ACT and the GST (Compensation to State) Act, 2017 (for
short 'the Cess Act ') as well
