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2003 (2) TMI 207 - SC - VAT and Sales TaxWhether there has to be a quid pro quo for the levy of fee in the sense that services and facilities ought to be available in the market area before a fee can be levied and if so the extent to which such services and amenities be available? Held that:- Appeal allowed. The law is well-settled that though quid pro quo is required in relation to a fee which is charged and collected by a market committee, the quid pro quo cannot be in exact proportion to the fee levied. Mathematical proportions are not possible in such matters. As accepted that some services and amenities were already provided for in the notified market area which fully justified the levy of market fee thus unable to agree with the finding of the High Court that the market committee had failed to provide any services or amenities in the notified market area. The findings of the High Court are accordingly set aside.
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