https://www.taxtmi.com/caselaws?id=207794 Education cess was held not leviable on paper cess collected under the Industries (Development and Regulation) Act, 1951, because the base for education cess was confined to duties levied and collected by the Department of Revenue. The Tribunal relied on Board clarification and prior rulings on sugar cess and paper cess, treating the issue as settled that a cess imposed by a department other than the Ministry of Finance could not be included in the computation. The Revenue's appeal therefore failed. en-us Fri, 01 Jul 2011 00:00:00 +0530 Mon, 26 Dec 2011 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207794 Education cess was held not leviable on paper cess collected under the Industries (Development and Regulation) Act, 1951, because the base for education cess was confined to duties levied and collected by the Department of Revenue. The Tribunal relied on Board clarification and prior rulings on sugar cess and paper cess, treating the issue as settled that a cess imposed by a department other than the Ministry of Finance could not be included in the computation. The Revenue's appeal therefore failed. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207794