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Tax

money by a public authority for public purposes, the payment of which is enforced by law, Pratibha Processors v. Union of India, AIR 1997 SC 138 (148): (1996) 11 SCC 101. Under s. 4(4)(d)(ii) of the Central Excise … 'burdens' or 'exactions' but these variations' on phraseology are of no practical importance, The Law of Taxation; I. Thomas, Cooley, 4th Edn., 1924, p. 61. Tax, includes any toll, crate, cess fee or other import leviable or

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