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2001 (3) TMI 91 - SC - Indian LawsNature and character of the levy of "dharmada" Held that:- The levy is specific, definite and positive in terms, with a definitely disclosed object leaving no room for any doubt or any exercise to clear such assumed doubts. Carefully going through the original notification in the vernacular published in the Gazette dated May 13, 1968, it is find that the rates of the levy under challenge have been notified as part and parcel of one and the same schedule to the said notification and not by any different or more than one schedule and that too by means of a simultaneous exercise of powers under section 104(2) of the Act and not on different occasion or time. Though it is seen that some of the classified items or commodities enumerated in various entries overlap those found in the other entries under different captions including dharmada, they are not mere mechanical repetitions in toto, viewed either from their classification, enumeration or determination of the rates as well as the measure or quantity with reference to which the actual levy is to be made and collected. Therefore, the mere stipulation of plurality of rates in respect of some or the other of the commodities/goods under different classified groups for different purposes by itself will not render it to be dubbed or castigated as "double taxation" for spearheading a challenge on them. The notification under consideration cannot, in our view, be said to involve the imposition of any double tax and the High Court has gone wrong in proceeding upon such an erroneous assumption and declaring thereby the levy for dharmada purposes to be bad and illegal. Appeal allowed.
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