https://www.taxtmi.com/caselaws?id=50120 Cess under Section 15(2) of the Oil Industries Development Act, 1974 was payable only at the point when crude oil was received in the refinery. Liability could not be extended to the quantity merely loaded in the tanker, because the statutory language fixed the incidence of levy on receipt, not shipment. The Commissioner's contrary view was inconsistent with the provision, and the demand based on the loaded quantity could not be sustained. The assessee's liability was confined to the quantity actually received in the refinery, so the demand was unsustainable to that extent. en-us Wed, 13 Dec 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50120 Cess under Section 15(2) of the Oil Industries Development Act, 1974 was payable only at the point when crude oil was received in the refinery. Liability could not be extended to the quantity merely loaded in the tanker, because the statutory language fixed the incidence of levy on receipt, not shipment. The Commissioner's contrary view was inconsistent with the provision, and the demand based on the loaded quantity could not be sustained. The assessee's liability was confined to the quantity actually received in the refinery, so the demand was unsustainable to that extent. Case-Laws Central Excise Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50120