https://www.taxtmi.com/acts?id=52369 Where a taxable person operates machines or manual processes for specified goods without registration, the cess liability is determined by the number of machines found or the presence of a manual unit; unless contrary evidence satisfies the proper officer, such machines or units are deemed to have been in operation from 1 February 2026 or the last two years, whichever is later, for assessment under rule 10. en-us Sat, 03 Jan 2026 13:51:48 +0530 Mon, 05 Jan 2026 12:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52369 Where a taxable person operates machines or manual processes for specified goods without registration, the cess liability is determined by the number of machines found or the presence of a manual unit; unless contrary evidence satisfies the proper officer, such machines or units are deemed to have been in operation from 1 February 2026 or the last two years, whichever is later, for assessment under rule 10. Act-Rules GST Sat, 03 Jan 2026 13:51:48 +0530 https://www.taxtmi.com/acts?id=52369