2004 (5) TMI 293

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....816 of 1996, - -<br>CST, VAT & Sales Tax<br>RAJENDRA BABU S. AND MATHUR G.P. JJ. A. Sharan, Senior Advocate (H.M. Singh, Kaushal Yadav, Anil Hooda and R.S. Suri, Advocates, with him) for the appellants. &nbsp; P.N. Puri and K.L. Goel, Advocates, for the respondents. &nbsp; -------------------------------------------------- &nbsp; The judgment of the Court was delivered by &nbsp; RAJ....

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....sion with reference to the Marketing Regulations, the High Court noticed that the incidence of tax in the present cases is when the turnover exceeds the taxable quantum, the buyer has to pay market fee as the appellants are licensees within the market area; that such market fee is not paid by them to the sellers; that therefore such amount of the market fee cannot be part of the sale consideration....

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....on agent, the commission agent may realise the market fee from the purchaser and shall be liable to pay the same to the committee; (ii) if the produce is purchased directly by a trader from a producer the trader shall be liable to pay the market fee to the committee; (iii) if the produce is purchased by a trader from another trader, the trader selling the produce may realise it from the purc....

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....e on such a transaction and thus the amount of market fee cannot be treated as part of the sale consideration. It cannot be seriously disputed that this was the position in law in the State of Punjab. 8.. If the law was not clear, it is open to the State to amend the law either with reference to the Agricultural Produce Market Committee Act or the Sales Tax Act because this Court in Anand Swaru....