https://www.taxtmi.com/caselaws?id=270869 Availability of exemption under section 10(26AAB) did not bar a statutory body from seeking registration under section 12A, because exemption under one provision operates independently of registration under another. The assessee's functions under the Maharashtra Agricultural Produce Marketing (Development and Regulation) Act, 1963 were held to advance an object of general public utility: it regulated agricultural produce marketing, protected farmers' interests, and provided market infrastructure under controlled statutory fee powers. Charging fees or cess in the course of statutory duties did not make the activity commercial or attract the first proviso to section 2(15). en-us Thu, 29 Oct 2015 00:00:00 +0530 Tue, 19 Jan 2016 06:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270869 Availability of exemption under section 10(26AAB) did not bar a statutory body from seeking registration under section 12A, because exemption under one provision operates independently of registration under another. The assessee's functions under the Maharashtra Agricultural Produce Marketing (Development and Regulation) Act, 1963 were held to advance an object of general public utility: it regulated agricultural produce marketing, protected farmers' interests, and provided market infrastructure under controlled statutory fee powers. Charging fees or cess in the course of statutory duties did not make the activity commercial or attract the first proviso to section 2(15). Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270869