https://www.taxtmi.com/caselaws?id=106241 A statutory authority can act only within the power conferred by the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, and the prescribed mode of delegation cannot be expanded by supervisory or revisional provisions. The Director's attempt to reopen and interfere with levy matters beyond the statutory framework was held unsustainable, and the High Court's view that the order lacked authority was upheld. On market fee, the levy on dispatch of cut tobacco for use in another factory and through contract manufacturers depended on the statutory conditions for sale or deemed sale within the market area, and the challenged levy was not sustained on the footing adopted by the authorities, though limited factual verification for a later period was left open. en-us Thu, 16 Nov 2006 00:00:00 +0530 Sat, 24 Aug 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106241 A statutory authority can act only within the power conferred by the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, and the prescribed mode of delegation cannot be expanded by supervisory or revisional provisions. The Director's attempt to reopen and interfere with levy matters beyond the statutory framework was held unsustainable, and the High Court's view that the order lacked authority was upheld. On market fee, the levy on dispatch of cut tobacco for use in another factory and through contract manufacturers depended on the statutory conditions for sale or deemed sale within the market area, and the challenged levy was not sustained on the footing adopted by the authorities, though limited factual verification for a later period was left open. Case-Laws VAT and Sales Tax Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106241