1995 (5) TMI 14

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....come-tax Act, 1961, seeking a direction that the Income-tax Tribunal, Indore, be directed to refer the case to the High Court. The question of law raised by the Department is : " whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in treating the mandi fee and Nirashrit Shulk not as a tax or duty under section 43B ? ". This point has been dealt with by th....