What is full form of CESS?

CESS is a synonym for tax, duty, fee, etc.

When tax is applied to income, its called INCOME TAX...

When tax is applied to goods, its called DUTY, say, EXCISE DUTY, CUSTOMS DUTY, etc...

When tax is applied to a particular purpose, its called CESS, say, EDUCATION CESS, HIGHER & SECONDARY CESS...