https://www.taxtmi.com/caselaws?id=163092 A special statutory regime governing sugarcane purchases for factories, together with the control order, was held to occupy the field and exclude inconsistent general market legislation. As a result, market fee could not be levied on transactions of sale and purchase of sugarcane between factory occupiers and cane growers or their co-operative societies. The challenge was also not barred by res judicata because an earlier dismissal on a statutory interpretation issue did not preclude reconsideration, particularly where the prior order involved a different cause of action and the fee demands were without jurisdiction. The fee demands were quashed and refund was directed for amounts collected under them, subject to the order's prospective limitation. en-us Thu, 06 Jul 2006 00:00:00 +0530 Fri, 21 Mar 2014 16:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163092 A special statutory regime governing sugarcane purchases for factories, together with the control order, was held to occupy the field and exclude inconsistent general market legislation. As a result, market fee could not be levied on transactions of sale and purchase of sugarcane between factory occupiers and cane growers or their co-operative societies. The challenge was also not barred by res judicata because an earlier dismissal on a statutory interpretation issue did not preclude reconsideration, particularly where the prior order involved a different cause of action and the fee demands were without jurisdiction. The fee demands were quashed and refund was directed for amounts collected under them, subject to the order's prospective limitation. Case-Laws VAT and Sales Tax Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163092