https://www.taxtmi.com/caselaws?id=17942 Consideration paid to the State for grant of exclusive privilege to manufacture country liquor is price for parting with an intoxicating privilege, not a tax, duty, fee or cess. The levy under the Bengal Excise Act and the rules made thereunder lacked the quid pro quo characteristic of a technical fee and was not a statutory impost within section 43B of the Income-tax Act, 1961. Accordingly, non-payment of that amount did not attract the section 43B bar to deduction. en-us Wed, 05 Feb 1997 00:00:00 +0530 Fri, 25 Sep 2009 17:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17942 Consideration paid to the State for grant of exclusive privilege to manufacture country liquor is price for parting with an intoxicating privilege, not a tax, duty, fee or cess. The levy under the Bengal Excise Act and the rules made thereunder lacked the quid pro quo characteristic of a technical fee and was not a statutory impost within section 43B of the Income-tax Act, 1961. Accordingly, non-payment of that amount did not attract the section 43B bar to deduction. Case-Laws Income Tax Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17942