Textile Cess Exemption for Hand-Loom and Power-Loom Industries u/s 5A; No Inspections Required for Associated Entities.

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....Levy of Textile Cess - The textile manufactured out from hand-loom and power-loom industry had been exempted under section 5A, obviously no inspection in respect of textile manufactured by such industry was required and therefore, it was reasonable to conclude that the activity undertaken by an extended hand of these manufacturers will also be not liable to pay the impost of cess - HC....