Manner of collection and payment of the Cess

Tax201515 sections

Statutory text

(1) The Cess under this Act shall be leviable and payable in the manner as may be prescribed.
(2) Unless the cess due under this Act has been paid, no person shall remove or transport or attempt to remove or transport any manufactured clinker from any factory, stock-yard, warehouse and godown for sale or transfer.

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