https://www.taxtmi.com/caselaws?id=80508 Cess under the Vegetable Oil Cess Act, 1983 was chargeable from the notified commencement date because the charging provision operated on the taxable event itself; later constitution of the Board was only an administrative arrangement and did not postpone liability. The objection that cess could not be levied for the earlier period was rejected. The argument based on Form-A also failed because the return machinery covered vegetable oil production from oil seeds, and the absence of a separate column for the appellants' precise production method did not affect the incidence of levy. The cess remained payable and the appeals were rejected. en-us Mon, 12 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80508 Cess under the Vegetable Oil Cess Act, 1983 was chargeable from the notified commencement date because the charging provision operated on the taxable event itself; later constitution of the Board was only an administrative arrangement and did not postpone liability. The objection that cess could not be levied for the earlier period was rejected. The argument based on Form-A also failed because the return machinery covered vegetable oil production from oil seeds, and the absence of a separate column for the appellants' precise production method did not affect the incidence of levy. The cess remained payable and the appeals were rejected. Case-Laws Central Excise Mon, 12 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80508