https://www.taxtmi.com/caselaws?id=156986 Market fee paid in connection with agricultural produce purchases is not part of taxable turnover for purchase tax when it is a statutory levy distinct from sale consideration. Where the purchaser pays the fee directly to the market committee, the amount does not pass to the seller as price and cannot be included in turnover. Where the seller deposits the fee on behalf of a non-licensee purchaser and recovers it from the buyer, the payment still satisfies the purchaser's statutory obligation rather than forming part of consideration. In both situations, purchase tax cannot be levied on the market fee unless the governing statute expressly includes it. en-us Thu, 20 May 1993 00:00:00 +0530 Thu, 26 Sep 2013 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156986 Market fee paid in connection with agricultural produce purchases is not part of taxable turnover for purchase tax when it is a statutory levy distinct from sale consideration. Where the purchaser pays the fee directly to the market committee, the amount does not pass to the seller as price and cannot be included in turnover. Where the seller deposits the fee on behalf of a non-licensee purchaser and recovers it from the buyer, the payment still satisfies the purchaser's statutory obligation rather than forming part of consideration. In both situations, purchase tax cannot be levied on the market fee unless the governing statute expressly includes it. Case-Laws VAT and Sales Tax Thu, 20 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156986