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2001 (3) TMI 858 - SC - VAT and Sales TaxWhether the Market Committee can insist that the appellants realise the market fee from their purchasers and pay it to the Market Committee? Whether the Market Committee has to collect the market fee directly from the purchasers of cashew kernel? Held that:- Appeal dismissed. As can be seen from the preamble, the Act is to provide for better regulation of marketing of agricultural produce. In the Act certain exemptions have been given to producer which exemptions have not been given either to importer or an exporter or a trader. These exemptions, therefore, have been given to producer because the producer is the person who produces the main agricultural produce. The main agricultural produce, which may be a notified agricultural produce, could then be converted into various other notified agricultural produce/s by subjecting the same to a process or manufacture. It was held that the clause of the Act made it clear that only the actual grower/producer of the natural agricultural produce were to be befitted. Of course, the definitions of the terms in that Act are different. However, in our view the basic principle is the same. It applies to this case also.
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