https://www.taxtmi.com/caselaws?id=333809 Education cess and secondary and higher education cess were held leviable on oil cess charged under Section 15 of the Oil Industries (Development) Act, 1974. The Rajasthan HC reasoned that the Finance Act charging provisions applied to the aggregate of duties of excise levied and collected under the Central Excise Act or any other law in force, and that the oil cess fell within a distinct statutory scheme. It distinguished the Gujarat precedent on the Sugar Cess Act because the Oil Industries (Development) Act had a different framework, including credit to the Consolidated Fund of India and discretionary utilisation by the Central Government. The assessee's challenge therefore failed. en-us Wed, 19 Oct 2016 00:00:00 +0530 Thu, 16 Feb 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333809 Education cess and secondary and higher education cess were held leviable on oil cess charged under Section 15 of the Oil Industries (Development) Act, 1974. The Rajasthan HC reasoned that the Finance Act charging provisions applied to the aggregate of duties of excise levied and collected under the Central Excise Act or any other law in force, and that the oil cess fell within a distinct statutory scheme. It distinguished the Gujarat precedent on the Sugar Cess Act because the Oil Industries (Development) Act had a different framework, including credit to the Consolidated Fund of India and discretionary utilisation by the Central Government. The assessee's challenge therefore failed. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333809