https://www.taxtmi.com/caselaws?id=154652 Market area cess collected from purchasers and remitted to the market committee did not form part of the sale price where the statute placed the liability on the purchaser. Under the Rajasthan Agricultural Produce Markets Act, 1961 and the Rules, the dealer merely collected the cess on behalf of the committee, and Rule 59(2) treated the purchaser as liable except where the purchaser could not be identified. Because the levy was not part of the consideration for sale, it could not be included in taxable turnover. The Board of Revenue's finding was upheld. en-us Thu, 23 Apr 1987 00:00:00 +0530 Mon, 26 Aug 2013 11:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154652 Market area cess collected from purchasers and remitted to the market committee did not form part of the sale price where the statute placed the liability on the purchaser. Under the Rajasthan Agricultural Produce Markets Act, 1961 and the Rules, the dealer merely collected the cess on behalf of the committee, and Rule 59(2) treated the purchaser as liable except where the purchaser could not be identified. Because the levy was not part of the consideration for sale, it could not be included in taxable turnover. The Board of Revenue's finding was upheld. Case-Laws VAT and Sales Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154652