Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Cess enhancement power in public interest allows the Central Government to raise levy on specified goods within a statutory cap. The Central Government may, by notification and if satisfied that public interest so requires, increase the cess on specified goods for a specified period, subject to a ceiling of twice the amount otherwise prescribed. The Act applies to the enhanced cess in the same manner as it applies to the cess specified in Schedule II.
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.
Cess enhancement power in public interest allows the Central Government to raise levy on specified goods within a statutory cap.
The Central Government may, by notification and if satisfied that public interest so requires, increase the cess on specified goods for a specified period, subject to a ceiling of twice the amount otherwise prescribed. The Act applies to the enhanced cess in the same manner as it applies to the cess specified in Schedule II.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.