https://www.taxtmi.com/caselaws?id=102593 The Bihar Agricultural Produce Markets Act, 1960 was construed harmoniously so that the explanation to section 2(p)(i) and the explanation to section 27 could operate together. The definition-based deeming fiction in section 2(p)(i) was read subject to the charging provision, while section 27 was treated as creating a rebuttable presumption that notified agricultural produce leaving the market area had been bought or sold there. Market fee could therefore be assessed only after giving the affected party an opportunity to rebut that presumption, with section 27 prevailing in operation. en-us Tue, 10 Feb 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102593 The Bihar Agricultural Produce Markets Act, 1960 was construed harmoniously so that the explanation to section 2(p)(i) and the explanation to section 27 could operate together. The definition-based deeming fiction in section 2(p)(i) was read subject to the charging provision, while section 27 was treated as creating a rebuttable presumption that notified agricultural produce leaving the market area had been bought or sold there. Market fee could therefore be assessed only after giving the affected party an opportunity to rebut that presumption, with section 27 prevailing in operation. Case-Laws VAT and Sales Tax Tue, 10 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102593