https://www.taxtmi.com/caselaws?id=292738 Groundnut sales and purchases were held to be completed within the notified area because the contracts required delivery at Cuddalore, buyer inspection at their godowns, and acceptance only after verification of weight, quality and condition; the goods were not unconditionally appropriated when handed to the railway, so market fees were attracted under Section 11. The market committee's power to levy fees was also treated as independent of any maximum annual fee under Section 18(2)(iv), because Section 11 imposed a mandatory charging provision and the absence of a fixed ceiling did not extinguish that statutory authority. en-us Tue, 27 Feb 1945 00:00:00 +0630 Wed, 06 Jan 2021 13:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292738 Groundnut sales and purchases were held to be completed within the notified area because the contracts required delivery at Cuddalore, buyer inspection at their godowns, and acceptance only after verification of weight, quality and condition; the goods were not unconditionally appropriated when handed to the railway, so market fees were attracted under Section 11. The market committee's power to levy fees was also treated as independent of any maximum annual fee under Section 18(2)(iv), because Section 11 imposed a mandatory charging provision and the absence of a fixed ceiling did not extinguish that statutory authority. Case-Laws Income Tax Tue, 27 Feb 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292738