https://www.taxtmi.com/caselaws?id=755641 The Industrial Policy, 2003 exemption from Market fee did not extend to Rural Development fee because the two levies arise under separate statutes, serve different objects, and are credited to different funds. The policy expressly granted exemption only from Market fee, and the Court declined to read an unstated exemption into it merely because the collection machinery overlapped. Later departmental communications did not create an automatic extension of the exemption. The exemption therefore covered Market fee alone, not Rural Development fee. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 08:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755641 The Industrial Policy, 2003 exemption from Market fee did not extend to Rural Development fee because the two levies arise under separate statutes, serve different objects, and are credited to different funds. The policy expressly granted exemption only from Market fee, and the Court declined to read an unstated exemption into it merely because the collection machinery overlapped. Later departmental communications did not create an automatic extension of the exemption. The exemption therefore covered Market fee alone, not Rural Development fee. Case-Laws Indian Laws Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755641