2025 (6) TMI 1357

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....i Amber Kumrawat, Advocate appeared for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) appeared for the Respondent ORDER SOMESH ARORA The issue involved in this matter is regarding taxability of transfer fees and miscellaneous charges which include floating and other administration charges which were levied by the GIDC on the plot-holders who were their clients and holders of pl....

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....e same are considered to be statutory levies. Accordingly, we hold that "infrastructure up-gradation fund", "transfer fees" and other misc. charges in respect of in respect of as sub-letting fees, subdivision charges, amalgamation fees, collateral fees are necessary for maintenance, management and repairs of the industrial estate under Gujarat Industrial Development Corporation (GIDC), established....