Consentia on Multidisciplinary Research

NEW DIMENSIONS OF CESS

INTRODUCTION

 A tax may be defined as a “pecuniary burden laid upon individuals or property owners to support the government, a payment exacted by legislative authority.[1] A tax “is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority”. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent (often but not always unpaid labour). India has a well developed taxation structure. The tax system in India is mainly a three tier system which is based between the Central, State Governments and the local government organizations. In most cases, these local bodies include the local councils and the municipalities. According to the Constitution of India, the government has the right to levy taxes on individuals and organizations. However, the constitution states that no one has the right to levy or charge taxes except the authority of law. Whatever tax is being charged has to be backed by the law passed by the legislature or the parliament. Article 246 (SEVENTH SCHEDULE) of the Indian Constitution, distributes legislative powers including taxation, between the Parliament and the State Legislature. Schedule VII enumerates these subject matters with the use of three lists;

  • List – I entailing the areas on which only the parliament is competent to makes laws,
  • List – II entailing the areas on which only the state legislature can make laws, and
  • List – III listing the areas on which both the Parliament and the State Legislature can make laws upon concurrently.

Cesses are leviable on some specified articles of exports like coffee, coir, lac, mica, tobacco (unmanufactured), marine products cashew kernels, black pepper, cardamom, iron ore, oil cakes and meals, animal feed and turmeric.[2] These cesses are collected as parts of Customs Duties and are then passed on to the agencies in charge of the administration of the concerned commodities.[3]

 

HISTORY AND MEANING OF CESS

In colonial India it was applied with a qualifying prefix, to any taxation, such as irrigation cess, educational cess, and similar. They were collectively referred to as ‘cesses’ in government censuses, e.g. “land revenue and cesses”.

In modern terms, cess is used to describe a tax on a tax and earmarked for a particular purpose, such as education. This meaning has been derived from Irish farmers, as those who have the most successful yield pay the most tax on their crop to the Government (cess for assess)’’.

In the Indian context, however, the Supreme Court, in a ruling in Shinde Brothers v Commissioner, Raichur [4] reported in 1967, said that ‘‘the word cess means a tax and is generally used when the levy is for some special administrative expense’’ citing various examples suggesting the name of the cess explains the object.

The cess on petrol and diesel which finances the
National Highway Development Programme as well as rural roads is understandable and is directly earmarked for its end use. In fact, its proceeds go to a corpus which enables market borrowing based on securitisation of the anticipated revenue stream. Similarly, the education cess recently imposed is designed to augment resources for enabling us to meet the necessary but somewhat daunting targets for human resource development.[5] While the cess for NHAI and education are recent and their use understandable, there are multiple small cesses being collected through a number of legislations which we have all forgotten.[6]

At present the different types of Cess imposed are :-

  • Cess on Export: Under sub-section (1) of section 3 of the Agricultural & Processed Food Products Export Cess Act, 1985 (3 of 1986), 0.5% ad valorem as the rate of duty of customs be levied and collected as cess on export of all scheduled products.
  • Education Cess: Education Cess is leviable @ 2% on the aggregate of duties of Customs (except safeguard duty under Section 8B and 8C, CVD under Section 9 and anti-dumping duty under Section 9A of the Customs Tariff Act, 1985). Items attracting Customs Duty at bound rates under international commitments are exempted from this Cess.[7]
  • Secondary and Higher Education Cess: Leviable @1% on the aggregate of duties of Customs.
  • Road Cess: Additional Duty of Customs on Motor Spirit is leviable and Additional Duty of Customs on High Speed Diesel Oil is leviable by the Finance Act (No.2), 1998. and the Finance Act, 1999 respectively.
  • R&D cess-The R&D Cess Act (1986) provides for a cess of 5% on payments made for the import of “technology.” A credit mechanism to offset the cess may be available in certain situations upon the fulfillment of certain requirements.
  • Cess on bidis: The Bidis Workers’ Welfare Act, 1976; Amount collected: Rs. 94.05 crores
  • Cess on iron ore: Iron Ore Mines, Manganese Ore Mines and Chrome; the Mines Labour Welfare Cess Act, 1976; Amount collected: Rs 7.72 crores.
  • Cess on limestone and dolomite: The Limestone and Mines Labour Welfare Fund Act, 1972; Amount collected: Rs 16.49 crores.
  • Cess on feature films: The Cine Workers Welfare Cess Act, 1981; Amount collected: Rs90,36,000.
    Objective: The above four welfare funds are to be administered by the Ministry of Labour to provide housing, medical care, educational and recreational facilities to workers employed in bidi industry, certain non-coal mines and cine workers.
  • Cess on jute: Jute Manufactures Cess Act, 1983. Objective: For the purpose of carrying out measures for the development of jute manufactures and for matters connected therewith. Amount collected: Rs 40.37 crores.

 

PERCENTAGE OF CESS CHARGED FOR ASSESSMENT YEAR 2012-13 AND 2011-12

ASSESSMENT YEAR : 2012 – 13

PREVIOUS YEAR : 2011 – 12

ASSESSMENT YEAR : 2011 – 12

PREVIOUS YEAR : 2010 – 11

  • Cooperative Societies

Surcharge : Surcharge Is Not Applicable

Education Cess : 2% on income-tax.

Secondary And Higher EducationCess : 1% on income tax plus surcharge

 

  • Cooperative Societies

Surcharge : Surcharge Is Not Applicable

Education Cess : 2% on income-tax.

Secondary And Higher EducationCess : 1% on income tax plus surcharge

 

 

  • Companies

(A) Domestic Companies

Surcharge: 5% if the taxable income exceeds Rs.100,00,000.

Education Cess: 2% on income-tax plus surcharge.

Secondary and Higher Education cess : 1% on income-tax plus surcharge

(B) Foreign Companies

Surcharge : 2% if the taxable income exceeds Rs. 100,00,000.

Education Cess : 2% on income-tax plus surcharge

Secondary and Higher Education cess :

1% on income-tax plus surcharge

 

 

  • Companies

(A) Domestic Companies

Surcharge: 7.5% if the taxable income exceeds Rs.100,00,000.

Education Cess: 2% on income-tax plus surcharge.

Secondary and Higher Education cess : 1% on income-tax plus surcharge

(B) Foreign Companies

Surcharge : 2% if the taxable income exceeds Rs. 100,00,000.

Education Cess : 2% on income-tax plus surcharge

Secondary and Higher Education cess :

1% on income-tax plus surcharge

 

  • Firms

Surcharge : NIL

Education Cess : 2% on income-tax plus surcharge

Secondary and Higher Education cess : 1% on income-tax plus surcharge

 

  • Firms

Surcharge : NIL

Education Cess : 2% on income-tax plus surcharge

Secondary and Higher Education cess : 1% on income-tax plus surcharge

 

 

  • Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies)

Surcharge : NIL

Education Cess : 2% on income-tax plus surcharge.

Secondary and Higher Education cess : 1% on income-tax plus surcharge

 

  • Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies)

Surcharge : NIL

Education Cess : 2% on income-tax plus surcharge.

Secondary and Higher Education cess : 1% on income-tax plus surcharge

 

 EDUCATION CESS

Education Cess is not a part of the net proceeds of the divisible pool of sharable taxes based on constitutional provisions and as per the recommendations of the Twelfth Finance Commission.[8] The proceeds of Education Cess credited into a non-lapsable fund called Prarambhik Shiksha Kosh (PSK) are utilized exclusively for Sarva Shiksha Abhiyan (SSA) and Mid-Day Meal (MDM) Scheme. Expenditure on SSA and MDM Scheme is incurred from PSK after the funds provided by way of Gross Budgetary Support (GBS) are fully utilized. No specific allocation is made separately to States/UTs against the amount collected through Education Cess. Assistance under PSK is released to States/UTs as per the schematic pattern and budgetary allocation for SSA and MDM Scheme.[9]

Background

To give a boost to primary education in the country and in conformity with the Common Minimum Programme of the UPA government, Finance Minister P Chidambaram on July 2004 proposed to levy a Education cess of two per cent on income tax, corporation tax, excise and customs duties and service tax. The new cess was expected to yield about Rs 4,000-5,000 crore (Rs 40-50 billion) per annum and the entire amount will be earmarked for education including provision of nutritious cooked mid-day meal. The education cess will be a 2 per cent surcharge on the total payable tax, and not 2 per cent of total income.

Prarambhik Shiksha Kosh

Following the imposition of the Education cess @ 2% on all major Central Taxes through the Finance (No. 2) Act, 2004, Prarambhik Shiksha Kosh (PSK) has been established with effect from 14.11.2005 as a dedicated non-lapsable fund to receive the proceeds of the cess. [10]

Though the cess was imposed in 2004, it was only in November 2005 that the Prarambhik Shiksha Kosh was constituted. Since budgetary allocation was not fixed at the 2004-05 level, what happened in real terms was that once the outlay for SSA and mid day meal was approved by the Planning Commission, the finance ministry simply deducted the projected cess amount to determine the budgetary support.

The estimated receipts of Rs. 8,746.00 crore for the year 2006-07, Rs. 10,393 crore for the year 2007-08 and Rs 12817 crore for the year 2008-09 has been transferred to the Kosh.

The shifting of the burden onto the education cess has been a gradual one. In 2006-07, the education cess accounted for Rs 8,746 crore, which nearly 55% of the total expenditure on programmes financed by the cess—SSA and mid day meal—Rs 15,723 crore. For 2007-08, the cess accounted for 57.7% (Rs 10, 393 crore) of the Rs 17,995.02 crore dedicated for the two programmes. For the financial year (2008-09), the cess will account for 60.7% (Rs 12817 crore) a sizeable portion of the Rs 21,100 crore allocated for SSA and MDM.

So even as allocations in the Budget for these programmes increase, the gross budgetary support provided for the programmes has been on the decline. The 2% education cess was levied in the Budget 2004-05, ostensibly to ensure that more money flowed into the basic education segment as promised in the UPA government’s common minimum programme.

Each year after exhausting the funds provided by way of Gross Budgetary Support for the schemes of Sarva Shiksha Abhiyan and Mid-Day Meal, subsequent expenditure on these schemes is been financed from Prarambhik Shiksha Kosh.

The funds in the Kosh is utilised exclusively for Sarva Shiksha Abhiyan and National Programme for Nutrional Support to Primary Education (NP-NSPE) MDM.

Comparison: Cess vs Govt. spending

The education cess is rapidly outstripping the Budget allocations for primary education with the latter getting smaller and smaller each year with the allocation for this year even less than 2004-05 when there was no cess.

A comparison with allocations made before the 2 per cent primary education cess was introduced in the Budget of 2004-05 shows how the funds have been falling ever since. The Budget allocations for primary education last year, according to the revised estimates, was Rs 18,439 crore, of this, mid-day meal programme and Sarva Siksha Abhiyan account for Rs 11,128 crore. The latter amount was fully paid by the primary education cess of Rs 12,998 crore. So, the government’s contribution for primary education in 2007-08 was Rs 5,441 crore.[11]

Table: 1, Cess-Pool Year Revised estimate for Primary Education 2 % primary Education cess allocated to PSK Govt. allocation minus cess
2003-04 5,219 No cess 5,219
2004-05 7,227 4,910 2,317
2005-06 11,219 6,975 4,244
2006-07 15,370 8,186 7,184
2007-08 18,439 12,998 5,441
2008-09 BE 19,777 14,844 4,933

One percent cess on Secondary and Higher Education

An additional 1% Secondary and Higher Education cess was imposed in 2007 to help fund new seats in higher education that are required to implement the 27% reservation of seats for other backward classes. “It has been introduced to fund secondary and higher education as well as for the expansion of capacity by 54% for reservation for socially and educationally backward classes.”

The increase in cess will fund secondary and higher education, particularly the shortfall in the recommendations of the Moily Committee report. The committee said this implies a 54% rise in student admissions at an estimated expenditure of Rs16,563 crore spread over five years.

The question is, where does the secondary education cess of 1 per cent that has been levied for the last two years go?

The allocations for secondary education in this year’s Budget do not reflect the cess anywhere, while the primary education cess of 2 per cent is not reflected in toto. The total amount of cess collected, according to the government’s Budget documents on tax collections during 2007-08, was Rs 2,210 crore (Rs 22.10 billion) and the secondary education cess for 2008-09 is Rs 2,480 crore (Rs 24.80 billion).[12]

LABOUR WELFARE CESS

 The construction industry in India was witnessing a boom fuelled by growing demands for infrastructure, commercial space and residential accommodation for the aspirational middle class during the 90s.

The plight of the construction labourer seeks to be at least legally addressed in certain legislations. The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (BOCW Act) stipulates the welfare measures that have to be undertaken by the employers for its workers in the construction and building industry. Further, The Building and Other Construction Workers Welfare Cess Act, 1996, (Cess Act) has been enacted for levy and collection of cess on the ‘cost of construction’ incurred, from the relevant ‘employer’ with a view to augment the resources for the Building and Other Construction Workers’ Welfare Boards constituted under the BOCW Act.

Both the Acts had imposed the obligation of implementation on the respective state governments and hence, though the Acts have been in force since 1996-97, the implementation of the Acts has been erratic warranting directions from the Supreme Court of India in the National Campaign Committee for Central Legislation on Construction Labour v.Union of India[13] to the governments of various states and union territories to implement the Acts and constitute the Welfare Boards and collect the Cess as contemplated under the said Acts. Thus it is relevant for the developers, employers’ and the contractors who are in the business of construction to be aware of the implications of the said Acts.

The said Acts apply to every ‘establishment’ which employs ten or more ‘building workers’ in any ‘building or other construction work’ anytime during the preceding twelve months.

Further, the Cess Act mandates every ‘employer’ in relation to an establishment who carries on building and construction work to pay a cess of 1% of the ‘cost of construction’.[14]
Liability to pay cess 

As per the Act, the employer in relation to an establishment means, the owner thereof and includes the contractor in case where the building or other construction work is carried on by or through a contractor. Section 3 (charging section) of the Cess Act along with such a definition certainly does not specify whether the cess has to be paid by the owner or the contractor with respect to an establishment. Such a query has been partially addressed by the Courts in Builders Association of India v. UOI[15] and New India Construction Company v. State of Haryana[16] by observing that under the scheme of the BOCW Act, the intention was not to confine the applicability of the Acts to the owner or the contractor but to cover both. The cess should be collected from either the owner or the contractor. The Court has also suggested that if the cess is not collected from the contractor then the same may be collected from the owner.

CAG said  the government “collected” labour cess of Rs 339.76 crore between 2005-06 and 2010-11.[17]

PAYMENT OF R&D CESS ON IMPORT OF TECHNOLOGY IN INDIA

R&D Cess is required to be paid by importers of technology in INDIA in terms of any foreign collaboration agreement. The precise terms and conditions in this regard is specified in the R&D Cess Act ,1986.

Relevant Extracts From Sections/Clauses Of R&D Cess Act, 1986 (As Amended In 1995) And R&D Cess Rules 1996

  1. Rate of CESS – Under Section (3) of the said Act, a CESS @ 5% is levied on all payments made towards the import of technology for the purpose of levy of CESS, “payment” shall include:
  • Payment made towards import of technology as approved by the Central Government in terms of any foreign collaboration agreement, or approved in accordance with the Industrial Policy of the Government of India, in force, from time to time;
    • Payment made towards the cost of drawings and designs in terms of any foreign collaboration agreement as approved by the Central Government or approved in accordance with the Industrial Policy of the Government of India, in force, from time to time;
    • Payment made to foreign collaborators or to any other person for or in connection with deputation of technical personal to India in terms of any foreign collaboration agreement, in accordance with the approval granted by the Central Government or approved in accordance with the Industrial Policy of the Government of India, in force, from time to time;
    • Any other payment made towards import of technology approved by the Central Government.

SUGAR CESS

The Sugar Cess Act, 1982 received the assent of the President on the 19th March, 1982.

It was an Act to provide for the imposition of a cess on sugar for the development of sugar industry and for matters connected therewith. It was applicable to the whole of India. The word ‘sugar’ under this act means any form of sugar including crushed sugar or sugar in crystalised or powder form, containing ninety per cent, or more of sucrose and produced by the vacuum pan process and includes raw sugar produced by the said process.

Amount collected: Rs 341.57 crores.

Imposition of cess.

The tax shall be levied and collected as a cess, for the purposes of the Sugar Development Fund Act, 1982, a duty of excise on all sugar produced any sugar factory in India, at such rate not exceeding twenty-five rupees per quintal of sugar, as the Central Government may, by notification in the Official Gazette, specify from time to time: The duty of excise levied was in addition to the duty of excise leviable on sugar under the Central Excises and Salt Act, 1944, or any other law for the time being in force.  The duty of excise levied was payable by the occupier of the sugar factory in which sugar is produced. The provisions of the Central Excises and Salt Act, 1944, (1.of 1944.) and the rules made there under, including those relating to refunds and exemptions from duty, was to apply in relation to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on sugar under that Act.

 

SALT CESS ACT,1953

 

An Act to provide for the levy and collection of a cess on salt for the purpose of raising

funds to meet the expenses incurred on the salt organisation maintained by Government

and on the measures taken by Government in connection with the manufacture, supply

and distribution of salt.

 

Objectives of this Act

The proceeds of the duty levied under this Act, reduced by the cost of collection as determined by the Central government, was to be determined by the Parliament by appropriation made by law in this behalf so provides, be utilized on all or any of the following objects, namely :-

(a) meeting the expenditure incurred in connection with the salt organisation maintained by the Central Government;

(b) meeting the cost of measures taken in connection with the manufacture, supply and distribution of salt by Union agencies and the regulation and control of the manufacture, supply and distribution of salt by other agencies, and in particular measures for-

(i) the establishment and maintenance of research stations and model salt farms.

(ii) the establishment, maintenance and expansion of salt factories;

(iii) Fixing the grades of salt;

(iv) promoting and encouraging co-operative effort among manufacturers of salt; and

(v) promoting the welfare of labour employed in the salt industry.

Amount collected: Rs 2.77 crores.

Levy and collection of cess on salt– There shall be levied and collected in such manner as may be prescribed a cess in the nature of an excise duty at the rate of fourteen naya paise per forty kg. and salt manufactured in any salt factory whether owned by Govt. or not.

Who was to pay the CESS

  • Cess when and by whom payable :- The cess shall be paid by the manufacturer

in advance subject to the provisions contained in Rule 5.

  • Manner of payment of Cess :- All payments on account of cess shall be made by

way of demand draft issued by a scheduled bank, payable in favour of designated officer of the Salt Department or paid through challan to the credit of “038-Union Excise Duties- Salt” directly in designated banks in advance, every fortnight.

  • Removal of salt from factory :- Save as otherwise provided no salt shall be removed from any salt factory, whether for the consumption or for manufacture of any other commodity, unless the cess due thereon has been paid in advance.

Exemptions from Salt CESS

In the following cases, salt cess was exempted from payment of cess to the extent specified against each.

(a) Salt exported by sea from India………the whole.

(b)Salt manufactured by any person or group of persons in a salt work, the area of which does not exceed 4.04686 Hectare……… the whole.

(c) Salt manufactured in a Salt Work by a cooperative society the area held by each individual member thereof being 4.04686 Hectares or less…….. the whole.

(d) Salt manufactured in a salt work the area of which exceeds 4.04686, but does not exceed 40.4686…… one half.

(e) Salt manufactured in a salt work by a cooperative society the area held by each individual member thereof being more than 4.04686 Hectare not more than 40.4686 Hectares…….. one half.

(f) Salt despatched from India to Nepal through the agencies of the State Trading Corporation of India Ltd., New Delhi and Salt Trading Corporation Ltd., Kathmandu, Nepal…… the whole.

Expenditure from cess :- All expenditure of a capital nature were to be debited to the Head “40 Capital. Out-lay on Industrial Development Salt.” All other expenditure shall be debited to the various sub-heads and detailed heads prescribed under the Head “35-Industries-Salt.”

PROBLEMS IN CESS

Cess continues to be imposed but its utilization is unclear. There is no accountability about how the education cess has been used. The irony is that non of the ministry either Ministry of Finance or HRD are coming out with one clear figure. The total amount of cess collected seems to vary, depending on where the information is being given.

  1. Allocation problem(purpose fulfilment problem) -The Ministry of Human Resource Development has been allocated Rs 5,139.70 crore (Rs 51.39 billion) for secondary education in 2008-09.[18] However, ministry officials admit that the Budget allocations do not mention secondary education cess anywhere or specify under what head it is spent either last year or this year. They say “It may not be shown in the Budget allocations, but it is coming to the ministry and is being spent along with the rest of the money.”
  2. Problem in recording the amount collected– Confusion on how much money has been actually collected as education cess, because the ministry of finance till recently was not able to come up with one figure. The variation in the amount collected ranges from about Rs 200 crore to Rs 500 crore.
  3. MHRD: In November 2007, minister for state for human resource development MAA Fatmi informed Parliament on the basis of information provided by the department of revenue that Rs 4,159.39 crore, Rs 7,117.07 crore and Rs 9,037.23 crore had been collected as education cess for 2004-05, 2005-06 and 2006-07, respectively. These figures are substantially different from the ones provided by the government’s official accountant, the Controller General of Accounts.
  4. CAG: The 2% education cess, according to figures from the Controller General of Accounts, is Rs 5,557.58 crore in 2004-05, Rs 7,322.82 crore in 2005-06, and Rs 9,466.5 crore in 2006-07. To make matters a little more ambiguous, figures available with the HRD ministry show cess amount to be Rs 4,318.51 crore in 2004-05, and Rs 7,637.75 crore in 2005-06. For the year 2006-07, the HRD ministry only had figures till February – Rs 6,833 crore.
  5. Finance Ministry: As per information furnished by Department of Revenue, Ministry of Finance, the amount collected on account of Education Cess @ 2 per cent on major Central Taxes is as follows:
Year Amount (Rs. in crores)
2004-05 4176.51
2005-06 7134.32
2006-07 9196.26
2007-08 (April-Dec, 2007) 3725.06 (amount collected on account of Education Cess on Direct Taxes)
2007-08 (April 2007-Jan 2008) 3646.00 (amount collected on account of Education Cess on Indirect Taxes)

 

2008-09 10859.37
2009-10 15433.00
2010-11 16694.00

 

  1. Difference in the records of authorities at lower and higher levels– The move to raise the cess, levied on the tax amount and not the total income, comes even as almost two-thirds of the money into the education fund remained unspent in the first eight months of the last fiscal year.[19] According to data from the ministry of human resource development, which oversees education programmes, the Centre and state governments released 55% of the funds for Sarva Shiksha Abhiyaan (SSA) in 2005-06.[20] But data available for last fiscal year, through November, shows that only 39% of the funds had been released. In the last fiscal year, the tax yielded Rs11,000 crore for SSA[21]. The reason why much of it remains unspent, even though it gets rolled over, is because states need to spend Rs25 for every Rs75 that the Center gives. Relatively poor states, such as Bihar, Jharkhand, Uttar Pradesh and West Bengal have had trouble allocating such funds and actually make requests for less money than the Centre can give. Ironically, many of these states have the highest number of out-of-school children, meaning the SSA is primarily aimed at such states.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONCLUSION

Thus we can come to the conclusion that tax is the fuel by which the whole structure called government machinery runs. Levying tax is a constitutional right that empowers the three ladders of Indian governmental setup namely, central, state and local governments to collect taxes from its respective subject as and when law provides for the same. Cess is also a revenue collection medium like tax that enables the government to collect tax for a particular purpose like for education, R & D etc. Cesses are leviable on some specified articles of exports like coffee, coir, lac, mica, tobacco (unmanufactured), marine products cashew kernels, black pepper, cardamom, iron ore, oil cakes and meals, animal feed and turmeric. These cesses are collected as parts of Customs Duties and are then passed on to the agencies in charge of the administration of the concerned commodities.

 Hence, cess provides government the requisite fund for the realization of different purpose or achieving various other premeditated objects.

 

REFERENCES

Books referred

  • Girish Ahuja and Ravi Gupta, Direct Tax- Law and Practice
  • Girish Ahuja and Ravi Gupta, Direct Taxes Ready Reckoner (Bharat Publication, 2011)
  • Vinod K. Singhania and Kapil Singhania, Taxman’s Direct Tax- Law and Practice

 

Websites referred

 

 

[1]Direct and Indirect Taxeshttp://mospi.nic.in/Mospi_New/upload/statistical_year_book_2011/SECTOR-1-INDIA%20AN%20OVERVIEW/CH-06-DIRECT%20&%20INDIRECT%20TAXES/DIRECT-INDIRECT%20TAX-WRITEUP.pdf (last updated 2nd August,2012)

[2] Types of customs Duties in India, http://www.custom-duty.com/types_custom_duties.html, (last visted 15th Aug,2013)

[3] Mamta Bhusan, CUSTOMS LAW- BASIC (last visited 24 August 2013).

[4]  AIR 1967 (S.C.) 1512

[5] NK Singh, Time to repeal small cess Acts ,Indian Express, (Sept 18,2005)

[6] Ibid

[7] SECONDARY AND HIGHER EDUCATION CESS, Last visited 25 August 2013

[8] Education Cess, Ministry of Human Development, (March 18,2005)

[9] Minister of State for Human Resource Development Shri M.A.A. Fatmi in a written reply in Lok Sabha on (Tuesday, March 18, 2008)

[10] DIRECT AND INDIRECT TAXES, Chapter 6, last visited 24 August 2013.

[11] Supra note  3

[12] Eductaion Cess, Apeejay Stya Education Research Foundation,pg 7 (2008)

[13] 2012 (2) SLJ471 (SC)

[14] Anup Koushik Karavadi , Labour welfare cess and its implications for the construction industry , http://webcache.googleusercontent.com/search?q=cache:http://www.citehr.com/444263-labour-welfare-cess-its-implications-construction-industry.html (last visited 14th August,2013)

[15] (139) 2007 DLT 578

[16] Unreported – Cited in (2011) ILLJ 307 P&H

[17]Rajiv Shah, Modi eyes 12 lakh labourers, The Times of India, (May 22,2012)

[18] Supra note 12 at pg 4

[19]  Supra note 9

[20] Ibid

[21] Supra note 12.

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