https://www.taxtmi.com/caselaws?id=41425 Copra cess under the Copra Cess Act, 1979 was treated as a valid duty of excise within Parliament's competence because the levy was linked to manufacture or production, not to the mere purchase or consumption of copra. The Court noted that copra consumed in a mill served only as the measure of the impost, while the taxable event was the transformation of copra into a new commercial commodity. It further held that excise under Entry 84 of List I may be imposed at an intermediate stage if it retains its character as a duty on manufacture or production, and the statutory refund and assessment machinery reinforced that character. en-us Tue, 02 Aug 1983 00:00:00 +0530 Thu, 03 Jun 2010 11:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41425 Copra cess under the Copra Cess Act, 1979 was treated as a valid duty of excise within Parliament's competence because the levy was linked to manufacture or production, not to the mere purchase or consumption of copra. The Court noted that copra consumed in a mill served only as the measure of the impost, while the taxable event was the transformation of copra into a new commercial commodity. It further held that excise under Entry 84 of List I may be imposed at an intermediate stage if it retains its character as a duty on manufacture or production, and the statutory refund and assessment machinery reinforced that character. Case-Laws Central Excise Tue, 02 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41425