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TMI BlogCESSX X X X Extracts X X X X X X X X Extracts X X X X ..... ited Versus State of Tamil Nadu - 1989 (10) TMI 53 - SC , the learned judge observed: The word 'cess' is used in Ireland and it 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 an increm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution enables the Union Government to levy and retain any cess levied for a specific purpose. Article 271 empowers Parliament to levy a surcharge on any taxes which fall within the Union Government's taxing powers. A large number of cesses and surcharges, except those levied on petroleum, have been subsumed into GST. The major ones are additional duty of customs and excise on motor spir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 surcharge has been increased from 15% to 37%. As per Central Goods And Services Tax Act, 2017. cess shall have the same meaning as assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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