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. ..