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    <title>2017 (3) TMI 9 - CESTAT ALLAHABAD</title>
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    <description>The appeals filed by Revenue challenging the chargeability of Education and Secondary &amp;amp; Higher Education Cess on Sugar Cess were dismissed by the Tribunal. The Tribunal held that Sugar Cess, not levied by the Ministry of Finance, should not be considered for the computation of Education Cess. The decision emphasized the importance of relevant Circulars and precedent decisions in determining tax liabilities, highlighting the need for consistency in tax assessments and legal interpretations in resolving disputes related to tax liabilities.</description>
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