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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Central rulemaking power enables rules for assessment, collection and parliamentary scrutiny of the cess and modification procedures.</h1> The Central Government may, by notification, make rules to carry out the Chapter, including prescribing the manner of assessment, collection and utilisation of the cess and other related matters; all rules and notifications must be laid before each House of Parliament for a combined thirty-day period and may be modified or annulled by both Houses within the specified parliamentary period without affecting prior valid actions under the rule or notification.

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