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    <title>1996 (5) TMI 426 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=185849</link>
    <description>A notified market area under the Orissa Agricultural Produce Markets Act, 1956 was construed by reference to the Section 4(1) notification and its annexures. Annexure A brought within the notified area all land within an 8 km radius from the plots listed in Schedule B, and Schedule B covered the Attabira and Bheden Police Station area in Sambalpur District. Because Saharatikira and Bheden lay within that radius, they were treated as part of the notified market area. Purchases of paddy from that area therefore attracted liability to pay market fee under the Act, and the High Court order was set aside.</description>
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    <pubDate>Fri, 10 May 1996 00:00:00 +0530</pubDate>
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      <title>1996 (5) TMI 426 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=185849</link>
      <description>A notified market area under the Orissa Agricultural Produce Markets Act, 1956 was construed by reference to the Section 4(1) notification and its annexures. Annexure A brought within the notified area all land within an 8 km radius from the plots listed in Schedule B, and Schedule B covered the Attabira and Bheden Police Station area in Sambalpur District. Because Saharatikira and Bheden lay within that radius, they were treated as part of the notified market area. Purchases of paddy from that area therefore attracted liability to pay market fee under the Act, and the High Court order was set aside.</description>
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      <pubDate>Fri, 10 May 1996 00:00:00 +0530</pubDate>
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