https://www.taxtmi.com/caselaws?id=102242 Split legumes remained within the expression specified agricultural produce because the statutory definition covered scheduled items as well as their processed form, so market fee was leviable on sales of dal. A Schedule amendment under section 4A did not require a fresh notification under sections 6 or 8 where it only clarified an inclusion already implicit in the original schedule and notification. The levy challenge on that ground therefore failed. The appeals were allowed, the High Court's view on market fee liability was set aside, and the matters were remitted for consideration of surviving issues not decided by the High Court. en-us Tue, 25 Sep 1984 00:00:00 +0530 Thu, 03 Jul 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102242 Split legumes remained within the expression specified agricultural produce because the statutory definition covered scheduled items as well as their processed form, so market fee was leviable on sales of dal. A Schedule amendment under section 4A did not require a fresh notification under sections 6 or 8 where it only clarified an inclusion already implicit in the original schedule and notification. The levy challenge on that ground therefore failed. The appeals were allowed, the High Court's view on market fee liability was set aside, and the matters were remitted for consideration of surviving issues not decided by the High Court. Case-Laws VAT and Sales Tax Tue, 25 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102242