https://www.taxtmi.com/caselaws?id=124454 The Tribunal held that Paper Cess should not be included in the calculation of Education Cess as it is not collected by the Department of Revenue, a crucial condition under Section 93 of the Finance Act, 2004. The Tribunal set aside the orders, allowing the appeals by M/s. AP Paper Mills Ltd. The revenue's appeal was rejected based on this decision. en-us Thu, 25 Sep 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124454 The Tribunal held that Paper Cess should not be included in the calculation of Education Cess as it is not collected by the Department of Revenue, a crucial condition under Section 93 of the Finance Act, 2004. The Tribunal set aside the orders, allowing the appeals by M/s. AP Paper Mills Ltd. The revenue's appeal was rejected based on this decision. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124454