Distinction between a Tax and Fee

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..... 29 - SUPREME COURT, the indicia of fee was stated in the following manner in para 45 of the reports : "The distinction between a tax and a fee lies primarily in the fact that a tax is levied a .....

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..... ms to be at the basis of all impositions, but in a fee it is some special benefit which the individual receives. As Seligman says, it is the special benefit accruing to the individual which is the rea .....

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