Tobacco cess applies to unmanufactured Virginia tobacco sold on registered auction platforms, payable at a specified per kilogram rate. Cess is leviable under the Tobacco Cess Act, 1975 on unmanufactured Virginia tobacco produced in India when sold on a registered auction platform, the levy being imposed as a per kilogram cess applicable at the point of sale on such platforms.
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Provisions expressly mentioned in the judgment/order text.
Tobacco cess applies to unmanufactured Virginia tobacco sold on registered auction platforms, payable at a specified per kilogram rate.
Cess is leviable under the Tobacco Cess Act, 1975 on unmanufactured Virginia tobacco produced in India when sold on a registered auction platform, the levy being imposed as a per kilogram cess applicable at the point of sale on such platforms.
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