https://www.taxtmi.com/caselaws?id=84446 Promissory estoppel could not defeat an express statutory cess levy: a Finance Minister's budget speech did not bar recovery where the legislation imposed the charge. Cess was also held leviable on cotton seed oil extracted from oil cakes, because oil cakes were treated as residue of plant material and oil produced from them remained oil derived from plant-origin material within the statutory definition. On that construction, the cess demand was upheld and the challenge to liability failed. en-us Wed, 06 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84446 Promissory estoppel could not defeat an express statutory cess levy: a Finance Minister's budget speech did not bar recovery where the legislation imposed the charge. Cess was also held leviable on cotton seed oil extracted from oil cakes, because oil cakes were treated as residue of plant material and oil produced from them remained oil derived from plant-origin material within the statutory definition. On that construction, the cess demand was upheld and the challenge to liability failed. Case-Laws Indian Laws Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84446