Skip to content

Cess - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

Cess

Matched in: Term Cess

Cesses

Cesses, There is no doubt that in Entry 49 of List II of the Seventh Schedule to the Government

Cess

Matched in: Term Cess

Keep your definitions linked to case research

Vestry cess

Matched in: Term Vestry cess

Kar

Kar, rent, cess or tax, the word 'kar' includes cess also, Annada Charan Desarkar v. Habibulla, AIR 1923 Cal 283.

Royalty

Simply because the royalty is levied by reference to the quantity of the minerals produced and the impugned cess too is quantified by taking into consideration the same quantity of the mineral produced, the latter does not

Tax

State of Kerala, AIR 1981 SC 1863: (1981) 4 SCC 391: (1982) 1 SCR 519. The rural employment cess is a 'tax', Buxa Dooars Tea Company Ltd. v. State of West Bengal, AIR 1989 SC 2015 (2018):

Manufacture

Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles...

Vegetable product

v. Kerala State Pollution Control Board, AIR 1992 Ker 168; See also Water (Prevention and Control of Pollution) Cess Act, 1977, Sch. I, Item 15.

Sale price

any tax, duty or charges levied or leviable (other than the tax charged separately under this Act and cess levied under the West Bengal Transport Infrastructure Development Fund Act, 2002 (West Beng. Act XXI of 2002) in

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial