https://www.taxtmi.com/caselaws?id=284046 The Explanation to Section 17 of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 creates a presumption that specified agricultural produce taken out, or proposed to be taken out, of a market area by a licensed trader is deemed sold within that area, so the market committee may raise market fee demands before passes are issued. The dealer may rebut the presumption only by proving that the sale did not take place within the notified market area. If the presumption is not displaced, the market fee remains payable and any challenge must be pursued in the manner provided under the Act. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 24 Oct 2019 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284046 The Explanation to Section 17 of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 creates a presumption that specified agricultural produce taken out, or proposed to be taken out, of a market area by a licensed trader is deemed sold within that area, so the market committee may raise market fee demands before passes are issued. The dealer may rebut the presumption only by proving that the sale did not take place within the notified market area. If the presumption is not displaced, the market fee remains payable and any challenge must be pursued in the manner provided under the Act. Case-Laws Indian Laws Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284046