https://www.taxtmi.com/caselaws?id=172109 Market fee under the Gujarat Agricultural Produce Markets Act applied to castor seeds purchased and weighed within the market area because the invoices, weighment records and remittance notes showed that property passed only on ascertainment of quantity and payment; Rule 48(2) exemption was unavailable since it applies only to produce brought from outside the market area for industrial use. By contrast, de-oiled cake was held to be a distinct product from oil cake in common parlance and by the manufacturing process, so the scheduled entry for oil cake did not extend to it. The levy on castor seeds was upheld, while the levy on de-oiled cake was not. en-us Fri, 29 Nov 2013 00:00:00 +0530 Sat, 31 Oct 2015 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172109 Market fee under the Gujarat Agricultural Produce Markets Act applied to castor seeds purchased and weighed within the market area because the invoices, weighment records and remittance notes showed that property passed only on ascertainment of quantity and payment; Rule 48(2) exemption was unavailable since it applies only to produce brought from outside the market area for industrial use. By contrast, de-oiled cake was held to be a distinct product from oil cake in common parlance and by the manufacturing process, so the scheduled entry for oil cake did not extend to it. The levy on castor seeds was upheld, while the levy on de-oiled cake was not. Case-Laws Indian Laws Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172109