Education Cess Cannot Be Calculated on Bidi Cess u/s 3 of Beedi Workers Welfare Cess Act, 1976.

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....Education Cess - Bidi cess is leviable u/s 3 of the “Beedi Workers Welfare Cess Act, 1976” - whether education and higher education cess can be computed on Bidi cess - Held No - AT....