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of <h1>Legal Challenge Emerges Over Targeted Tax Collection Method Targeting Specific Public Service Funding Mechanisms</h1> A cess is a specialized tax levied for specific administrative purposes, such as health, education, or infrastructure. Unlike general taxes used for broad government expenditures, cess revenues are earmarked for particular objectives like building hospitals, schools, or roads. Originating from Irish usage and still prevalent in India, cess is typically an additional levy on existing taxes, with its validity judged by the underlying tax's legitimacy.
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