https://www.taxtmi.com/caselaws?id=174069 Market fee under a regulatory marketing statute is valid where there is a broad and reasonable correlation between the levy and services provided to payers; exact arithmetical quid pro quo is not required. Retrospective amendment of the charging provision is treated as legally competent, but fee already recovered for the same transaction cannot be collected again. The levy applies to the relevant sale or purchase transaction in the market area, so double levy on the same agricultural produce or its processed derivative in the same area is not permitted, though the first taxable transaction in the proper market area may still be charged. Liability does not depend on possession of a licence, but no fee can be imposed where the statute requires a sale and none occurs in the market area. en-us Tue, 25 Mar 1980 00:00:00 +0530 Tue, 29 Sep 2015 15:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174069 Market fee under a regulatory marketing statute is valid where there is a broad and reasonable correlation between the levy and services provided to payers; exact arithmetical quid pro quo is not required. Retrospective amendment of the charging provision is treated as legally competent, but fee already recovered for the same transaction cannot be collected again. The levy applies to the relevant sale or purchase transaction in the market area, so double levy on the same agricultural produce or its processed derivative in the same area is not permitted, though the first taxable transaction in the proper market area may still be charged. Liability does not depend on possession of a licence, but no fee can be imposed where the statute requires a sale and none occurs in the market area. Case-Laws Indian Laws Tue, 25 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174069