https://www.taxtmi.com/caselaws?id=124605 Paper cess, though described as a cess under the Industries (Development and Regulation) Act, 1951, was treated as a duty of excise in law because it was levied and collected as such by the Department of Revenue. On that basis, it formed part of the aggregate duties of excise for computing education cess. The challenge to its inclusion failed, and the base for education cess was held to cover such levies when they are legally duties of excise and are collected accordingly. en-us Wed, 09 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124605 Paper cess, though described as a cess under the Industries (Development and Regulation) Act, 1951, was treated as a duty of excise in law because it was levied and collected as such by the Department of Revenue. On that basis, it formed part of the aggregate duties of excise for computing education cess. The challenge to its inclusion failed, and the base for education cess was held to cover such levies when they are legally duties of excise and are collected accordingly. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124605