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2005 (11) TMI 249 - SUPREME COURTWhether purchase tax can be charged on the element of market fee on the basis that the same does not form part of the turnover? Held that:- Appeal dismissed. There was no obligation on the part of the seller to pay the market fee since it is the duty of the buyer to pay the same and the seller can realise it from the buyer. The inevitable conclusion, therefore, is that there was no liability to pay sales tax on the element of market fee.
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