https://www.taxtmi.com/caselaws?id=40092 A producer selling agricultural produce in the market area is not covered by the proviso to section 9(1) exemption, which was confined to handling produce for domestic consumption. On that reading, a producer processing khandsari sugar for sale in the market area was required to obtain a licence under the market legislation. On market fee, section 17(iii)(b)(1) applies where produce is sold through a commission agent, but that challenge failed because there was no pleading that the sale was routed through such an agent. The statutory exemptions were therefore treated as inapplicable. en-us Wed, 23 Sep 1987 00:00:00 +0530 Fri, 25 Jul 2014 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40092 A producer selling agricultural produce in the market area is not covered by the proviso to section 9(1) exemption, which was confined to handling produce for domestic consumption. On that reading, a producer processing khandsari sugar for sale in the market area was required to obtain a licence under the market legislation. On market fee, section 17(iii)(b)(1) applies where produce is sold through a commission agent, but that challenge failed because there was no pleading that the sale was routed through such an agent. The statutory exemptions were therefore treated as inapplicable. Case-Laws Income Tax Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40092