https://www.taxtmi.com/caselaws?id=311300 Market fee under the Rajasthan Agricultural Produce Markets Act is attracted when agricultural produce is bought and sold in the market area, and the time of passing property must be determined from the contract terms, the parties' conduct and surrounding circumstances under the Sale of Goods Act, 1930. Where the seller retains responsibility until delivery, title passes on delivery and the sale is completed where delivery occurs; on the stated facts, the levy was upheld. Purchase of agricultural produce for processing or manufacture does not by itself avoid market fee if the sale was completed in the market area. The decision also treated the bye-product issue as distinct. en-us Fri, 09 Jun 2017 00:00:00 +0530 Tue, 19 Dec 2023 06:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311300 Market fee under the Rajasthan Agricultural Produce Markets Act is attracted when agricultural produce is bought and sold in the market area, and the time of passing property must be determined from the contract terms, the parties' conduct and surrounding circumstances under the Sale of Goods Act, 1930. Where the seller retains responsibility until delivery, title passes on delivery and the sale is completed where delivery occurs; on the stated facts, the levy was upheld. Purchase of agricultural produce for processing or manufacture does not by itself avoid market fee if the sale was completed in the market area. The decision also treated the bye-product issue as distinct. Case-Laws Indian Laws Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311300