https://www.taxtmi.com/caselaws?id=369869 A levy under the Rajasthan Agriculture Produce Marketing Act, 1961 was upheld as a market fee, not a cess, because it was imposed under the State's agricultural marketing law and did not depend on trading inside the market yard. Timber, including imarti lakadi, was treated as notified agricultural produce since it is specifically listed in the Schedule, making it exigible to market fee. The introduction of GST did not extinguish the levy, as the fee arose under a separate State enactment and was not displaced by the repeal and saving provisions of the CGST Act or the Rajasthan GST Act. The writ petition was rejected. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369869 A levy under the Rajasthan Agriculture Produce Marketing Act, 1961 was upheld as a market fee, not a cess, because it was imposed under the State's agricultural marketing law and did not depend on trading inside the market yard. Timber, including imarti lakadi, was treated as notified agricultural produce since it is specifically listed in the Schedule, making it exigible to market fee. The introduction of GST did not extinguish the levy, as the fee arose under a separate State enactment and was not displaced by the repeal and saving provisions of the CGST Act or the Rajasthan GST Act. The writ petition was rejected. Case-Laws GST Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369869