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
145 STC
111
544 while laying down the parameters of the judicially
evolved concept of `compensatory tax’ vis-a-vis Article
301 has explained the difference between a tax, a fee
and a compensatory tax in the following manner:
42. To sum up, the basis of every levy is
the controlling factor. In the case of "a
tax", the levy
