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2008 (7) TMI 561 - SC - VAT and Sales TaxWhether the appellant was not entitled to levy market fee under section 17(iii)(b) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (in short, "the Adhiniyam") if the agricultural produce is neither brought nor taken out of the market place, and deciding in favour of respondent No. 1? Held that:- Appeal dismissed. The High Court rightly noted that the admitted position was that the rice was never brought or was in existence within the market area, Mandi Samiti, Ghaziabad or for that matter within the State of Uttar Pradesh. The High Court recorded a categorical finding that the sale took place only when the rice was loaded on the sea at the port in terms of the agreement. That being so, there was no transaction of sale within the market area of the Mandi Samiti, Ghaziabad. Therefore, the High Court rightly held that the Mandi Samiti was not entitled to levy any market fee.
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