https://www.taxtmi.com/caselaws?id=19017 Mandi fee and Nirashrit Shulk were treated as fees for services rendered by the mandi to traders and users of the facility, rather than as tax or duty merely because payment was compulsory. On that basis, the issue under section 43B did not turn on a legal characterization that generated a referable question of law. The point had already been considered by the appellate authorities and the Tribunal, and the proposed reference was also unsupported because the issue was not shown to have been raised before the Tribunal. No referable question of law arose, so the request to direct a reference was rejected. en-us Wed, 10 May 1995 00:00:00 +0530 Tue, 03 Nov 2009 13:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19017 Mandi fee and Nirashrit Shulk were treated as fees for services rendered by the mandi to traders and users of the facility, rather than as tax or duty merely because payment was compulsory. On that basis, the issue under section 43B did not turn on a legal characterization that generated a referable question of law. The point had already been considered by the appellate authorities and the Tribunal, and the proposed reference was also unsupported because the issue was not shown to have been raised before the Tribunal. No referable question of law arose, so the request to direct a reference was rejected. Case-Laws Income Tax Wed, 10 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19017