Cess on cotton applies to cotton consumed in mills for manufacture, levied at fixed per-bale or per-weight rates. Cess on cotton is leviable under the Produce Cess Act, 1966 on cotton consumed in any mill in India for producing or manufacturing goods; the levy takes the form of fixed charges applicable per bale and per weight for unbaled cotton, implemented by a government notification specifying the operative charge and governing assessment and collection under the Produce Cess framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess on cotton applies to cotton consumed in mills for manufacture, levied at fixed per-bale or per-weight rates.
Cess on cotton is leviable under the Produce Cess Act, 1966 on cotton consumed in any mill in India for producing or manufacturing goods; the levy takes the form of fixed charges applicable per bale and per weight for unbaled cotton, implemented by a government notification specifying the operative charge and governing assessment and collection under the Produce Cess framework.
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