https://www.taxtmi.com/caselaws?id=157590 Market fee under the Karnataka Agricultural Produce Marketing (Regulation) Act was examined for constitutional validity, with the Court distinguishing between seller-side validation, buyer-side enhancement, and the Act's application to tobacco. The retrospective validation of the seller-side levy and the refund bar were not sustained because the earlier defect in the fee's basis was not effectively cured. The increase of market fee on buyers from one per cent to two per cent, together with consequential bye-law amendments, was also invalidated for want of sufficient statutory support, quid pro quo correlation, and procedural compliance. The Act was held repugnant to the Tobacco Board Act in its application to tobacco, and tobacco was directed to be removed from the schedule. en-us Fri, 03 May 1985 00:00:00 +0530 Tue, 08 Oct 2013 14:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157590 Market fee under the Karnataka Agricultural Produce Marketing (Regulation) Act was examined for constitutional validity, with the Court distinguishing between seller-side validation, buyer-side enhancement, and the Act's application to tobacco. The retrospective validation of the seller-side levy and the refund bar were not sustained because the earlier defect in the fee's basis was not effectively cured. The increase of market fee on buyers from one per cent to two per cent, together with consequential bye-law amendments, was also invalidated for want of sufficient statutory support, quid pro quo correlation, and procedural compliance. The Act was held repugnant to the Tobacco Board Act in its application to tobacco, and tobacco was directed to be removed from the schedule. Case-Laws Indian Laws Fri, 03 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157590