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1995 (5) TMI 14 - HC - Income TaxExtract: ....... Court. The Commissioner (Appeals) and the Income-tax Appellate Tiribunal both have held that the mandi fee is a fee and not a tax. It is a mere question of fact rather than law. In our opinion, there is no question of law which arises in this case. As such the application for directing the Tribunal to refer the case to the High Court is dismissed.
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