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    <title>1994 (11) TMI 439 - Supreme Court</title>
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    <description>Cattle was held to fall within the Act&#039;s inclusive definition of &quot;agricultural produce&quot; because the Schedule expressly included animal husbandry products. The Court said that, once the legislature has clearly listed cattle in the Schedule, the plain statutory language governs and the preamble or ordinary common parlance cannot be used to narrow the definition. As a result, cattle bought or sold in the notified market area was subject to market fee, and the market committee&#039;s levy was within jurisdiction.</description>
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    <pubDate>Tue, 22 Nov 1994 00:00:00 +0530</pubDate>
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      <title>1994 (11) TMI 439 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=191060</link>
      <description>Cattle was held to fall within the Act&#039;s inclusive definition of &quot;agricultural produce&quot; because the Schedule expressly included animal husbandry products. The Court said that, once the legislature has clearly listed cattle in the Schedule, the plain statutory language governs and the preamble or ordinary common parlance cannot be used to narrow the definition. As a result, cattle bought or sold in the notified market area was subject to market fee, and the market committee&#039;s levy was within jurisdiction.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 22 Nov 1994 00:00:00 +0530</pubDate>
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