Meaning of 'CESS'

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..... b) 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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..... ntrary 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 used wh .....

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..... 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 in Eng .....

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..... e. 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 instance, .....

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..... tion and higher education cess of 3 per cent on imported goods. The Union Budget of 2019-20  estimates a further increase in the ratio of cesses and surcharges to the gross tax revenue, as the rate of surcharge on income tax for individuals having income between Rs. 2 crore and Rs. 5 crore has been increased from 15% to 25%. For individuals earning more than Rs. 5 crore, the rate of surchar .....

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