Cess on paper under Industries (Development and Regulation) Act applies to paper producers exceeding specified fixed-asset investment threshold. A statutory cess on paper is levied under the Industries (Development and Regulation) Act, 1951 on paper and paperboard (including newsprint, pasteboard, strawboard, cardboard and corrugated board) produced in industrial undertakings with fixed assets in plant and machinery exceeding the specified investment threshold; the levy is ad valorem at the prescribed fractional rate pursuant to Ministry of Industry orders and notifications.
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 paper under Industries (Development and Regulation) Act applies to paper producers exceeding specified fixed-asset investment threshold.
A statutory cess on paper is levied under the Industries (Development and Regulation) Act, 1951 on paper and paperboard (including newsprint, pasteboard, strawboard, cardboard and corrugated board) produced in industrial undertakings with fixed assets in plant and machinery exceeding the specified investment threshold; the levy is ad valorem at the prescribed fractional rate pursuant to Ministry of Industry orders and notifications.
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