Unregistered manufacture control triggers deemed cess liability based on machine count and presumed operation period. If a taxable person owns, operates or controls any machine or manual process for manufacture or production of specified goods without registration with the proper officer, the cess liability is determined by the number of machines found or the presence of a manual process unit. In the absence of contrary evidence satisfactory to the proper officer, the machines or manual process unit are deemed to have been in operation from 1 February 2026 or for the last two years, whichever is later, for rule 10 purposes.
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.
Unregistered manufacture control triggers deemed cess liability based on machine count and presumed operation period.
If a taxable person owns, operates or controls any machine or manual process for manufacture or production of specified goods without registration with the proper officer, the cess liability is determined by the number of machines found or the presence of a manual process unit. In the absence of contrary evidence satisfactory to the proper officer, the machines or manual process unit are deemed to have been in operation from 1 February 2026 or for the last two years, whichever is later, for rule 10 purposes.
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