https://www.taxtmi.com/caselaws?id=105254 A State agricultural market law remained operative for rice transactions because the Central procurement order regulated only compulsory sale of a specified portion of rice and did not exhaust the field of marketing, sale and purchase. The Karnataka Agricultural Produce Marketing (Regulation) Act governed market administration, licensing and market fee, so the two enactments were cognate but not inconsistent. As the control order did not occupy the entire regulatory field, section 6 of the Essential Commodities Act was not attracted. The State levy of market fee on rice was therefore valid and the challenge failed. en-us Wed, 06 Mar 2002 00:00:00 +0530 Fri, 30 Aug 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105254 A State agricultural market law remained operative for rice transactions because the Central procurement order regulated only compulsory sale of a specified portion of rice and did not exhaust the field of marketing, sale and purchase. The Karnataka Agricultural Produce Marketing (Regulation) Act governed market administration, licensing and market fee, so the two enactments were cognate but not inconsistent. As the control order did not occupy the entire regulatory field, section 6 of the Essential Commodities Act was not attracted. The State levy of market fee on rice was therefore valid and the challenge failed. Case-Laws VAT and Sales Tax Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105254