https://www.taxtmi.com/caselaws?id=106179 Market fee under section 17(iii)(b) of the U.P. Krishi Utpadan Mandi Adhiniyam was held not leviable where the agricultural produce was never physically brought into the market area and the sale was completed at the port outside that area. The charging provision applies only to sales of specified produce within the market area, and the statutory scheme assumes physical presence of the goods in that area. A mere agreement at the trader's office does not attract the levy when the goods were purchased outside Uttar Pradesh, sent directly to the ports, and sold only on loading and issuance of the bill of lading. en-us Mon, 07 Jul 2008 00:00:00 +0530 Thu, 22 Aug 2013 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106179 Market fee under section 17(iii)(b) of the U.P. Krishi Utpadan Mandi Adhiniyam was held not leviable where the agricultural produce was never physically brought into the market area and the sale was completed at the port outside that area. The charging provision applies only to sales of specified produce within the market area, and the statutory scheme assumes physical presence of the goods in that area. A mere agreement at the trader's office does not attract the levy when the goods were purchased outside Uttar Pradesh, sent directly to the ports, and sold only on loading and issuance of the bill of lading. Case-Laws VAT and Sales Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106179