https://www.taxtmi.com/caselaws?id=287816 Rule 21(7) of the Assam Agricultural Produce Market (General) Rules, 1975 was held ultra vires because delegated legislation cannot enlarge the limited statutory presumption in Section 21 by adding new triggers such as agreement, weighment or delivery. The Court also held that the Assam Agricultural Marketing Board lacked authority to levy or collect cess under Section 21, as that function vested in the Market Committee. Cess could not be realised at check gates on mere transport of notified produce where no sale or purchase occurred in the market area. Refund of cess already collected was refused. en-us Wed, 04 Apr 2001 00:00:00 +0530 Mon, 04 May 2020 15:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287816 Rule 21(7) of the Assam Agricultural Produce Market (General) Rules, 1975 was held ultra vires because delegated legislation cannot enlarge the limited statutory presumption in Section 21 by adding new triggers such as agreement, weighment or delivery. The Court also held that the Assam Agricultural Marketing Board lacked authority to levy or collect cess under Section 21, as that function vested in the Market Committee. Cess could not be realised at check gates on mere transport of notified produce where no sale or purchase occurred in the market area. Refund of cess already collected was refused. Case-Laws Indian Laws Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287816