M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA
WP/14296/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
3 SCC 229 has held to the following effect:
“9.
What
do
we
learn
from
these
precedents? We learn that there is no
generic difference between a tax and a fee,
though broadly a tax is a compulsory
exaction as part of a common burden,
without promise of any special advantages
to classes of taxpayers whereas
