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    <title>1974 (1) TMI 100 - ANDHRA PRADESH HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=150920</link>
    <description>A market committee has no implied power under markets legislation to direct how sales tax is collected on jaggery sales where that direction conflicts with the sales tax statute. The statutory market powers are limited to regulation, licensing, supervision, and market fees; they do not extend to altering the incidence of sales tax or defeating the dealer&#039;s statutory right to reimbursement from the principal. Where jaggery is taxable at the first point of sale and the dealer acts for the principal, the tax liability remains governed by the sales tax law, and a market committee resolution cannot override that scheme. The impugned resolution was therefore without jurisdiction and unenforceable.</description>
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    <pubDate>Wed, 16 Jan 1974 00:00:00 +0530</pubDate>
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      <title>1974 (1) TMI 100 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150920</link>
      <description>A market committee has no implied power under markets legislation to direct how sales tax is collected on jaggery sales where that direction conflicts with the sales tax statute. The statutory market powers are limited to regulation, licensing, supervision, and market fees; they do not extend to altering the incidence of sales tax or defeating the dealer&#039;s statutory right to reimbursement from the principal. Where jaggery is taxable at the first point of sale and the dealer acts for the principal, the tax liability remains governed by the sales tax law, and a market committee resolution cannot override that scheme. The impugned resolution was therefore without jurisdiction and unenforceable.</description>
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      <pubDate>Wed, 16 Jan 1974 00:00:00 +0530</pubDate>
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