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How will the cess calculate if Quantity of Coal Purchase is

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(Querist)
07 January 2021 How will the cess calculate if Quantity of Coal Purchase is in between 1 and 2 tonnes,

The rate for cess on coal purchase is 400RS/MT,
Same as 800RS per 2 MT,
But in such cases if Quantity is eg. 1.5MT, Now the how would the cess calulated?
(i) 1.5MT*400RS or (ii) 2MT*400RS?

Thanks in advance.
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Lekhraj sood

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Lekhraj sood (Expert)
07 January 2021 It should be on 1.5 MT.
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Samsu

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Samsu (Querist)
09 January 2021 May i know if there is any circular for reference source?




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