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2010 (7) TMI 934 - HC - VAT and Sales TaxWhether the Notification No. F.D. 65 CSL 2001 dated July 10, 2001, exempt the payment of cess under section 6D of the Act? Held that:- From the material on record that the observations of the authorities are not proper. They have over looked the express words contained in section 6D, in particular, opening words and also the concept of word "cess". Cess is payable and is dependent on payment of tax. If tax is exempted, cess automatically stands exempted. Therefore, the impugned orders cannot be sustained. Hence,the revision petition is allowed and the impugned orders are hereby set aside and the assessee is entitled for exemption from payment of cess under section 6D of the Act.
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