CN-0107Concepts · Tax · Wanted
Tax and Fee
Scope
How a fee differs from a tax, how much of a return the payer must receive, and why the label decides legislative competence.
Authorities to start from
- Commr., Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, AIR 1954 SC 282
- Sreenivasa General Traders v. State of A.P., (1983) 4 SCC 353
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
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