https://www.taxtmi.com/caselaws?id=44137 A levy described as a cess was upheld as a valid duty of excise where the true taxable event was manufacture or production, and the quantity of copra consumed in mills served only as the measure of the levy. The Court held that the legislative pattern in earlier enactments supported this construction, that nomenclature did not change the substance of the impost, and that the destination of the proceeds for coconut development did not affect validity. The challenge to Parliament's competence was rejected because the levy fell within Entry 84 of List I, and alternatively within Entry 97 read with Article 248; the reliance on Entry 52 of List II was rejected. en-us Wed, 05 Jul 1995 00:00:00 +0530 Wed, 23 Jun 2010 12:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44137 A levy described as a cess was upheld as a valid duty of excise where the true taxable event was manufacture or production, and the quantity of copra consumed in mills served only as the measure of the levy. The Court held that the legislative pattern in earlier enactments supported this construction, that nomenclature did not change the substance of the impost, and that the destination of the proceeds for coconut development did not affect validity. The challenge to Parliament's competence was rejected because the levy fell within Entry 84 of List I, and alternatively within Entry 97 read with Article 248; the reliance on Entry 52 of List II was rejected. Case-Laws Central Excise Wed, 05 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44137