https://www.taxtmi.com/caselaws?id=105789 Market fee under section 19 of the M.P. Krishi Upaj Mandi Adhiniyam, 1972 arises only when notified agricultural produce is brought into the market area and used for processing. The Court distinguished processing from manufacture, holding that processing involves treatment of the produce before final consumption, while manufacture creates a commercially distinct commodity. Use of the produce merely as a raw material in manufacture does not satisfy the statutory requirement of processing, so the levy cannot be extended on that basis. Market fee was therefore not payable on produce brought into the market area for manufacture without statutory processing. en-us Thu, 09 Nov 2006 00:00:00 +0530 Mon, 18 Sep 2017 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105789 Market fee under section 19 of the M.P. Krishi Upaj Mandi Adhiniyam, 1972 arises only when notified agricultural produce is brought into the market area and used for processing. The Court distinguished processing from manufacture, holding that processing involves treatment of the produce before final consumption, while manufacture creates a commercially distinct commodity. Use of the produce merely as a raw material in manufacture does not satisfy the statutory requirement of processing, so the levy cannot be extended on that basis. Market fee was therefore not payable on produce brought into the market area for manufacture without statutory processing. Case-Laws VAT and Sales Tax Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105789