TaxTMI 
TaxTMI 
Meaning of 'CESS'
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....) In Scotland, the land tax. (c) in India, a tax for a special object; as, a road cess". (Webster) The word "cess" is used in Ireland and is still in use in India although the word rate has replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense which the name (health cess, education cess, road cess, etc.) indicates. When levied as ....
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...."no contrary opinion was expressed by majority in that regard") in paragraph 39, which is to the following effect:- 39. Now the health cess is first assailed on the ground that there is no entry "health cess" as such in the legislative entries. The word "cess" is used in Ireland and is still in use in India although the word rate has replaced it in England. It means a tax and is generally u....
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....ich is quoted as below:-= "19. Here, we are concerned with cess on royalty. One can have an idea as to what cess is, from the observations of Hidayatullah, J., as the learned Chief Justice then was, in Guruswamy & Co. v. State of Mysore where at page 571, the learned Judge observed : "The word 'cess' is used in Ireland and is still in use in India although the word rate has replaced it ....
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....the State. For instance, the income tax or excise tax or sales tax are taxes which generate revenue which can be utilised by the Union or the State Governments for any purpose e.g. for payment of salary to the members of the armed forces or civil servants, police, etc. or for development programmes, etc. However, cess is a tax which generates revenue which is utilised for a specific purpose. For i....