https://www.taxtmi.com/article/detailed?id=1573 A cess is a fee rather than a tax where the statute creates an earmarked fund, specifies purposes for which proceeds are to be applied, and there is a reasonable nexus or quid pro quo - direct or indirect - between those who bear the burden and the services or benefits provided; if the primary purpose is general revenue, the impost will be characterised as a tax. en-us Tue, 17 Jan 2012 09:27:21 +0530 Sat, 14 Sep 2013 23:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1573 A cess is a fee rather than a tax where the statute creates an earmarked fund, specifies purposes for which proceeds are to be applied, and there is a reasonable nexus or quid pro quo - direct or indirect - between those who bear the burden and the services or benefits provided; if the primary purpose is general revenue, the impost will be characterised as a tax. Articles Budget - Tax Proposals Tue, 17 Jan 2012 09:27:21 +0530 https://www.taxtmi.com/article/detailed?id=1573