https://www.taxtmi.com/caselaws?id=269542 SC held that a levy of market fee and development cess on agricultural produce brought into a market area solely for manufacture or further processing, without any sale or purchase there, falls outside the State's legislative competence under the markets-and-fairs entry. The levy was treated as travelling beyond the regulatory field of market transactions and as encroaching on the industry field, so Section 27(c)(iii) of the Uttarakhand Act was invalid to that extent. Demand notices founded on that provision could not survive. The separate provision dealing with secondary arrival after a prior market transaction was not struck down and remained operative. en-us Wed, 09 Dec 2015 00:00:00 +0530 Mon, 27 Mar 2017 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269542 SC held that a levy of market fee and development cess on agricultural produce brought into a market area solely for manufacture or further processing, without any sale or purchase there, falls outside the State's legislative competence under the markets-and-fairs entry. The levy was treated as travelling beyond the regulatory field of market transactions and as encroaching on the industry field, so Section 27(c)(iii) of the Uttarakhand Act was invalid to that extent. Demand notices founded on that provision could not survive. The separate provision dealing with secondary arrival after a prior market transaction was not struck down and remained operative. Case-Laws Indian Laws Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269542