2005 (11) TMI 249

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....Sinha, Advocates, for the appellants.   K.K. Gupta and Ms. Jaspreet Gogia, Advocates, for the respondents.   -------------------------------------------------- ORDER   The order of the Court was made by ARIJIT PASAYAT, J.- The only question raised for consideration in this appeal is whether purchase tax can be charged on the element of market fee on the basis that t....

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....the Markets Act"), 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 writ petitioners 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; that the writ petitio....

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....sold through a commission 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 r....