https://www.taxtmi.com/caselaws?id=106225 Market fee under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 applies only to commodity that answers the statutory description of agricultural produce in the relevant marketable form. Applying the common parlance and commercial identity test, raw tobacco that undergoes processing and blending to emerge as Zafrani zarda loses its original identity and becomes a distinct manufactured product. On that footing, Zafrani zarda is not merely processed tobacco, and market fee is not leviable. en-us Wed, 14 May 2008 00:00:00 +0530 Mon, 21 Sep 2015 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106225 Market fee under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 applies only to commodity that answers the statutory description of agricultural produce in the relevant marketable form. Applying the common parlance and commercial identity test, raw tobacco that undergoes processing and blending to emerge as Zafrani zarda loses its original identity and becomes a distinct manufactured product. On that footing, Zafrani zarda is not merely processed tobacco, and market fee is not leviable. Case-Laws VAT and Sales Tax Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106225