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    Harsha Ammineni
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    The document discusses a legal case regarding the levy of a cess under the 1976 Act. The court held that for any exemption from the cess to apply, there must be an explicit provision in the Act itself, as interpretation by implication is statutorily barred. While the cess was described as an additional excise duty, it is an independent levy not covered by notifications issued under the 1944 Act. As such, no exemption applies to the cess levied under the 1976 Act.

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    The document discusses a legal case regarding the levy of a cess under the 1976 Act. The court held that for any exemption from the cess to apply, there must be an explicit provision in the Act itself, as interpretation by implication is statutorily barred. While the cess was described as an additional excise duty, it is an independent levy not covered by notifications issued under the 1944 Act. As such, no exemption applies to the cess levied under the 1976 Act.

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    © All Rights Reserved
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    8 views1 page

    Conclusion

    Uploaded by

    Harsha Ammineni
    The document discusses a legal case regarding the levy of a cess under the 1976 Act. The court held that for any exemption from the cess to apply, there must be an explicit provision in the Act itself, as interpretation by implication is statutorily barred. While the cess was described as an additional excise duty, it is an independent levy not covered by notifications issued under the 1944 Act. As such, no exemption applies to the cess levied under the 1976 Act.

    Copyright:

    © All Rights Reserved
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    CONCLUSION:

    Based upon this it was held that, explicit provision referring to levy under central law is a
    statutory requirement and any interpretation by implication is statutorily barred. Although in
    charging section the cess that is sought to be imposed has been described as an additional
    excise duty, it is an independent levy. The rates of taxes and the excisable items have been set
    out in schedule attached to that Act. However, if any exemption is to be granted, it is to be
    done by specific provisions or notifications. Merely because some notifications have been
    issued under 1944 Act granting exemption, those notifications cannot he made applicable to
    levy made under the Act by virtue of provisions of s.3(4) of 1944 Act which does not refer to
    any notification at all. Therefore, no implication regarding 'cess' is possible. Further, in view
    of representations made, CBEC issued a specific clarification, emphasizing that it is a duty of
    excise under a Finance Act. This specific clarification is not applicable to 'cess' under 1976
    Act. Revision dismissed.

    Ratio - Whenever revenue granted exemption from additional levy, they did so in clear
    words.

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