Market committee powers cannot override sales tax law or displace a dealer's statutory reimbursement right.

A market committee has no implied power under markets legislation to direct how sales tax is collected on jaggery sales where that direction conflicts with the sales tax statute. The statutory market powers are limited to regulation, licensing, supervision, and market fees; they do not extend to altering the incidence of sales tax or defeating the dealer's statutory right to reimbursement from the principal. Where jaggery is taxable at the first point of sale and the dealer acts for the principal, the tax liability remains governed by the sales tax law, and a market committee resolution cannot override that scheme. The impugned resolution was therefore without jurisdiction and unenforceable.

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Issues: Whether the market committee had jurisdiction to direct commission agents to collect sales tax on jaggery sales from purchasers instead of from the agriculturist-sellers, and whether such direction was inconsistent with the sales tax law governing the transaction.

Analysis: The statutory scheme of the markets legislation authorises regulation of the market, licensing of dealers, supervision of market functionaries, and levy of market fees, but it does not confer power on the market committee to control the incidence, levy, or collection of sales tax on transactions of sale within the notified area. Under the sales tax law, jaggery is taxable at the first point of sale and the dealer acting for the principal is liable to pay the tax to the State, while retaining the right to reimbursement from the principal. A market committee resolution cannot alter that statutory position or take away the reimbursement right created by the sales tax statute. The power to regulate marketing transactions does not extend to dictating from whom sales tax shall be collected.

Conclusion: The impugned resolution was without jurisdiction, contrary to the sales tax statute, and unenforceable.

Ratio Decidendi: A market committee cannot, in the absence of express statutory authority, regulate the incidence or collection of sales tax in a manner that conflicts with the governing sales tax law or defeats the dealer's statutory reimbursement right.

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