https://www.taxtmi.com/caselaws?id=105264 A market fee is not invalid merely because all facilities in the notified market area are not yet fully completed. The governing test is a reasonable and broad correlation between the levy and the services rendered or intended to be rendered, not arithmetical equivalence. Where the market committee has begun establishing the market yard and is already providing some services while other facilities are under development, the levy may stand. The challenge based on absence of quid pro quo failed because there was no evidence of a total absence of services or amenities, and the levy remained valid. en-us Tue, 25 Feb 2003 00:00:00 +0530 Fri, 30 Aug 2013 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105264 A market fee is not invalid merely because all facilities in the notified market area are not yet fully completed. The governing test is a reasonable and broad correlation between the levy and the services rendered or intended to be rendered, not arithmetical equivalence. Where the market committee has begun establishing the market yard and is already providing some services while other facilities are under development, the levy may stand. The challenge based on absence of quid pro quo failed because there was no evidence of a total absence of services or amenities, and the levy remained valid. Case-Laws VAT and Sales Tax Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105264