Cess [fr. asseoir, Fr., to fix), an assessment or tax. In Ireland it was anciently applied to a exaction of victuals, at a certain rate, for soldiers in garrison, and in modern times is equivalent to the English 'Rate.'
Means the cess levied under s. 3. [Research and Development Cess Act, 1986 (32 of 1986), s. 2 (b)]
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 what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment to an existing tax, the name matters not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State of T.N., (1990) 1 SCC 12: AIR 1990 SC 85.
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., Shinde Bros. v. Deputy Commissioner, AIR 1967 SC 1512 (1525). [Karnataka Health Cess, Act, (28 of 1962), s. 3]
'Cess' means a duty in the nature of duty of excise and customs, imposed and collected on motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act. [Central Road Fund Act, (54 of 2000), s. 2(b)]
The term cess in commonly employed the connote a tax with a purpose or a tax allocated to a particular thing it also means an assessment or levy, State of West Bengal v. Kesoram Industries Ltd., AIR 2005 SCC 1646.