Interpretation of terms: chapter terms adopt meanings assigned in related taxation statutes for consistent application. Words and expressions used in this Chapter shall, where defined in the Central Excise Act, the Customs Act, or Chapter V of the Finance Act, 1994, have the meanings respectively assigned in those enactments, so that terminology used in relation to Education Cess is adopted by cross-reference to those statutes.
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Provisions expressly mentioned in the judgment/order text.
Interpretation of terms: chapter terms adopt meanings assigned in related taxation statutes for consistent application.
Words and expressions used in this Chapter shall, where defined in the Central Excise Act, the Customs Act, or Chapter V of the Finance Act, 1994, have the meanings respectively assigned in those enactments, so that terminology used in relation to Education Cess is adopted by cross-reference to those statutes.
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