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    <title>1982 (12) TMI 231 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=313757</link>
    <description>The HC dismissed the appellant&#039;s challenge against the Market Committee&#039;s demand for market fees and penalties, ruling that Section 23 of the Punjab Agricultural Produce Markets Act, 1961, applied. The Court held that delivery and weighment at Dhariwal Mills completed the sale transaction, thereby attracting market fees. The appellant must satisfy the Market Committee regarding transactions outside the judgment&#039;s scope. The decision emphasized the importance of delivery and weighment in determining the situs of the sale transaction under Rule 29 of the Punjab Agricultural Produce Market (General) Rules 1962. Each party was ordered to bear its own costs.</description>
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    <pubDate>Thu, 16 Dec 1982 00:00:00 +0530</pubDate>
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      <title>1982 (12) TMI 231 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=313757</link>
      <description>The HC dismissed the appellant&#039;s challenge against the Market Committee&#039;s demand for market fees and penalties, ruling that Section 23 of the Punjab Agricultural Produce Markets Act, 1961, applied. The Court held that delivery and weighment at Dhariwal Mills completed the sale transaction, thereby attracting market fees. The appellant must satisfy the Market Committee regarding transactions outside the judgment&#039;s scope. The decision emphasized the importance of delivery and weighment in determining the situs of the sale transaction under Rule 29 of the Punjab Agricultural Produce Market (General) Rules 1962. Each party was ordered to bear its own costs.</description>
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      <pubDate>Thu, 16 Dec 1982 00:00:00 +0530</pubDate>
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