https://www.taxtmi.com/caselaws?id=306041 Pressed cotton in bales remained "cotton (ginned or unginned)" within the Schedule to the Bombay Agricultural Produce Markets Act, 1939, because pressing was only a mode of packing and transport and did not change the commodity's essential character. Business in such cotton therefore fell within the licensing requirement under Rule 65(1). Rule 65 was also within the Act's rule-making power: Section 26(1) authorised rules to carry out the Act's provisions, and a licensing control for trading in agricultural produce in the market area was a valid means of effective market regulation. The appeal consequently failed. en-us Tue, 15 Sep 1959 00:00:00 +0530 Fri, 06 Jan 2023 11:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306041 Pressed cotton in bales remained "cotton (ginned or unginned)" within the Schedule to the Bombay Agricultural Produce Markets Act, 1939, because pressing was only a mode of packing and transport and did not change the commodity's essential character. Business in such cotton therefore fell within the licensing requirement under Rule 65(1). Rule 65 was also within the Act's rule-making power: Section 26(1) authorised rules to carry out the Act's provisions, and a licensing control for trading in agricultural produce in the market area was a valid means of effective market regulation. The appeal consequently failed. Case-Laws Indian Laws Tue, 15 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306041