1995 (5) TMI 14

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been filed under section 256(2) of the Income-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 ?....