https://www.taxtmi.com/caselaws?id=159898 Education cess under the Mysore Elementary Education Act, 1941 could not be levied on shop-rent, tree-tax, or tree-rent collected from excise contractors because those amounts were not shown to be excise revenue within the charging provision. Shop-rent was treated as consideration for the exclusive privilege of vending liquor, not as revenue from production or manufacture, and the earlier binding view had already excluded it from excise duty. Tree-tax and tree-rent had ceased to be separately levied and had merged into shop-rent, so no lawful levy survived on them. A contractual promise in auction terms could not create a statutory cess liability where the law did not authorise it. en-us Wed, 18 Nov 1970 00:00:00 +0530 Fri, 08 Aug 2014 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159898 Education cess under the Mysore Elementary Education Act, 1941 could not be levied on shop-rent, tree-tax, or tree-rent collected from excise contractors because those amounts were not shown to be excise revenue within the charging provision. Shop-rent was treated as consideration for the exclusive privilege of vending liquor, not as revenue from production or manufacture, and the earlier binding view had already excluded it from excise duty. Tree-tax and tree-rent had ceased to be separately levied and had merged into shop-rent, so no lawful levy survived on them. A contractual promise in auction terms could not create a statutory cess liability where the law did not authorise it. Case-Laws Central Excise Wed, 18 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159898