https://www.taxtmi.com/caselaws?id=127800 Market fee under Punjab and Haryana agricultural marketing laws was confined to services directly and substantially connected with purchase and sale in the notified market area; general development works, village improvements, electrification, and broader agricultural welfare could not be funded from the levy. Applying the fee-and-quid-pro-quo principle, the Court held that only a real and reasonable correlation to services rendered to payers was permissible. On the same record, the levy was sustained up to Rs. 2 per hundred rupees, but the enhancement to Rs. 3 per hundred rupees was invalid because it rested on an incorrect assumption that the fee could support remote developmental purposes. en-us Fri, 04 May 1979 00:00:00 +0530 Tue, 14 Jan 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127800 Market fee under Punjab and Haryana agricultural marketing laws was confined to services directly and substantially connected with purchase and sale in the notified market area; general development works, village improvements, electrification, and broader agricultural welfare could not be funded from the levy. Applying the fee-and-quid-pro-quo principle, the Court held that only a real and reasonable correlation to services rendered to payers was permissible. On the same record, the levy was sustained up to Rs. 2 per hundred rupees, but the enhancement to Rs. 3 per hundred rupees was invalid because it rested on an incorrect assumption that the fee could support remote developmental purposes. Case-Laws Indian Laws Fri, 04 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127800