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1985 (2) TMI 311 - SC - Indian LawsExtract: .......978 L I C 410 and the Kerala High Court in Gwalior Rayon Silk Manufacturing Co. v. E.S.I. Corporation 1975 L I C 1395 have upheld the levy of special contribution as a tax. Therefore, whether the special contribution is to be viewed as a tax, fee or neither it has sufficient constitutional protection. The appeal is, therefore, dismissed with costs.
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