https://www.taxtmi.com/caselaws?id=313757 Liability to market fee under the statutory scheme turns on whether a sale or purchase is deemed to have occurred within the notified market area. The rule applies where the agreement is entered into there, or where the produce is weighed or delivered there in pursuance of the agreement. The analysis explains that, on the stated facts, the contracts provided for delivery and final weighment at the mills, so the deeming provision operated because those acts formed part of the completed transaction in law. Market fee was therefore chargeable on transactions falling within the deeming rule, while only legally effective delivery and weighment could be considered. en-us Thu, 16 Dec 1982 00:00:00 +0530 Wed, 01 May 2024 15:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313757 Liability to market fee under the statutory scheme turns on whether a sale or purchase is deemed to have occurred within the notified market area. The rule applies where the agreement is entered into there, or where the produce is weighed or delivered there in pursuance of the agreement. The analysis explains that, on the stated facts, the contracts provided for delivery and final weighment at the mills, so the deeming provision operated because those acts formed part of the completed transaction in law. Market fee was therefore chargeable on transactions falling within the deeming rule, while only legally effective delivery and weighment could be considered. Case-Laws Indian Laws Thu, 16 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313757