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    <title>2026 (9) TMI 1906 - CALCUTTA HIGH COURT</title>
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    <description>Amendments expanding agricultural produce and adding vegetable oils do not require prior Presidential assent because a fiscal levy affecting profitability does not directly impede trade under Article 301, and the State retains legislative competence over markets and fees. The statutory definition of sale, including transfers between market areas, serves to prevent fee evasion and operates separately from general contractual sales law. However, executive schedule amendments cannot treat rice bran oil, rice oil or de-oiled rice bran as agricultural produce where solvent extraction and refining create commercially distinct manufactured products; related inclusions and fee demands are invalid. Market fees need no individual quid pro quo, and marketing regulation does not conflict with industrial regulation.</description>
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    <pubDate>Fri, 25 Sep 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=799880</link>
      <description>Amendments expanding agricultural produce and adding vegetable oils do not require prior Presidential assent because a fiscal levy affecting profitability does not directly impede trade under Article 301, and the State retains legislative competence over markets and fees. The statutory definition of sale, including transfers between market areas, serves to prevent fee evasion and operates separately from general contractual sales law. However, executive schedule amendments cannot treat rice bran oil, rice oil or de-oiled rice bran as agricultural produce where solvent extraction and refining create commercially distinct manufactured products; related inclusions and fee demands are invalid. Market fees need no individual quid pro quo, and marketing regulation does not conflict with industrial regulation.</description>
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