https://www.taxtmi.com/caselaws?id=57251 A departmental premium charged on kerosene oil, fixed under price-control powers, was treated as part of the trading price rather than as tax, duty, cess or fee. Because section 43B applies only to statutory levies of that kind, the provision could not be extended to a payment that lacked the essential attributes of a tax or analogous impost. On that reasoning, the addition based on non-payment of the premium was deleted and the assessee's claim was accepted. en-us Thu, 24 Feb 2000 00:00:00 +0530 Thu, 09 Dec 2010 11:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57251 A departmental premium charged on kerosene oil, fixed under price-control powers, was treated as part of the trading price rather than as tax, duty, cess or fee. Because section 43B applies only to statutory levies of that kind, the provision could not be extended to a payment that lacked the essential attributes of a tax or analogous impost. On that reasoning, the addition based on non-payment of the premium was deleted and the assessee's claim was accepted. Case-Laws Income Tax Thu, 24 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57251