https://www.taxtmi.com/caselaws?id=172133 Where contractual terms made delivery, weighment, quality verification and final acceptance dependent on the buyer's premises, the sale was treated as completed at the mill gate within the market area, not as an outside inter-State sale, so mandi fee remained leviable. The buyer was regarded as a trader engaged in purchase for manufacturing use, but the sellers' trader status was not proved; accordingly, the residuary market-fee provision applied and liability fell on the purchaser. A circular dated 11 November 1998 was held inapplicable because it concerned post-processing produce, not levy on primary arrival. The levy was therefore sustained. en-us Tue, 07 Jan 2014 00:00:00 +0530 Tue, 11 Aug 2015 19:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172133 Where contractual terms made delivery, weighment, quality verification and final acceptance dependent on the buyer's premises, the sale was treated as completed at the mill gate within the market area, not as an outside inter-State sale, so mandi fee remained leviable. The buyer was regarded as a trader engaged in purchase for manufacturing use, but the sellers' trader status was not proved; accordingly, the residuary market-fee provision applied and liability fell on the purchaser. A circular dated 11 November 1998 was held inapplicable because it concerned post-processing produce, not levy on primary arrival. The levy was therefore sustained. Case-Laws VAT and Sales Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172133