https://www.taxtmi.com/caselaws?id=273249 Where mining, conversion and sale form one integrated business, the value of coal diverted for use in the assessee's own factories and workshops can be treated as part of the colliery's annual net profits for cess computation. The assessing authority may therefore include captive consumption in the profit base. The special cess statute also provides a complete machinery for assessment, objection, appeal and final determination; accordingly, a civil suit challenging the correctness of the computation is barred, and disputes over net-profit assessment must be pursued only under the statutory remedy scheme. en-us Thu, 16 Apr 1970 00:00:00 +0530 Wed, 13 Jun 2018 12:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273249 Where mining, conversion and sale form one integrated business, the value of coal diverted for use in the assessee's own factories and workshops can be treated as part of the colliery's annual net profits for cess computation. The assessing authority may therefore include captive consumption in the profit base. The special cess statute also provides a complete machinery for assessment, objection, appeal and final determination; accordingly, a civil suit challenging the correctness of the computation is barred, and disputes over net-profit assessment must be pursued only under the statutory remedy scheme. Case-Laws Indian Laws Thu, 16 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273249