https://www.taxtmi.com/caselaws?id=161061 Timber processing within a notified market area was treated as activity within the statutory definition of trader under the West Bengal Agricultural Produce Marketing (Regulation) Act, 1972, because the scheme of the Act covers processing of notified agricultural produce and prohibits such business without a licence. As the petitioner's factory was located in the market area and its own application showed an intention to purchase, process and sell timber, the obligations to obtain a licence, file turnover returns and pay market fee applied. The notice requiring a fortnightly return was therefore not shown to be without jurisdiction, and the challenge to the levy and return requirements failed. en-us Tue, 18 Sep 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161061 Timber processing within a notified market area was treated as activity within the statutory definition of trader under the West Bengal Agricultural Produce Marketing (Regulation) Act, 1972, because the scheme of the Act covers processing of notified agricultural produce and prohibits such business without a licence. As the petitioner's factory was located in the market area and its own application showed an intention to purchase, process and sell timber, the obligations to obtain a licence, file turnover returns and pay market fee applied. The notice requiring a fortnightly return was therefore not shown to be without jurisdiction, and the challenge to the levy and return requirements failed. Case-Laws VAT and Sales Tax Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161061