CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
117
prevailing
social
conditions.
The
characteristics of tax and fee were then
examined in considerable detail by a three
Judge
Bench
in
Sreenivasa
General
Traders. vs. State of Andhra Pradesh (AIR
1983 SC 1246) and in paragraphs 30 and
31 of the judgment, the Court held as
under: (SCC pp.380-81, paras 31-32)
"The traditional view that there must
