https://www.taxtmi.com/caselaws?id=172397 A levy described as a licence fee was held not to become a tax merely by re-labelling, because the statute placed it within the licensing scheme rather than the taxation provisions and it lacked the ordinary incidents of a tax. It also could not be upheld as a tax on land and buildings under Entry 49 of List II, since the levy was not framed or imposed under the mandatory taxation procedure and the property-tax connection was too attenuated. The statutory safeguards for fiscal imposts could not be bypassed by treating a fee as an indirect tax. en-us Mon, 18 Aug 1975 00:00:00 +0530 Thu, 20 Aug 2015 17:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172397 A levy described as a licence fee was held not to become a tax merely by re-labelling, because the statute placed it within the licensing scheme rather than the taxation provisions and it lacked the ordinary incidents of a tax. It also could not be upheld as a tax on land and buildings under Entry 49 of List II, since the levy was not framed or imposed under the mandatory taxation procedure and the property-tax connection was too attenuated. The statutory safeguards for fiscal imposts could not be bypassed by treating a fee as an indirect tax. Case-Laws Indian Laws Mon, 18 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172397