Cess on paper: leviable for products from integrated manufacture but not on converter-made waxed paper from market base. A cess is leviable on paper and paper boards generally and on paper products that emerge from a single integrated manufacturing process; by contrast, cess is not leviable on waxed paper produced by a converter who purchases base paper from the market and applies finishing on his premises, a position taken on the basis of legal advice.
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 on paper: leviable for products from integrated manufacture but not on converter-made waxed paper from market base.
A cess is leviable on paper and paper boards generally and on paper products that emerge from a single integrated manufacturing process; by contrast, cess is not leviable on waxed paper produced by a converter who purchases base paper from the market and applies finishing on his premises, a position taken on the basis of legal advice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
