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1990 (3) TMI 323 - SC - VAT and Sales TaxValidity of Rajasthan Agricultural Produce Markets Act, 1961 - levying market-fee on sale and purchase of agricultural produce in market-yard or sub-market yard was challenged by dealers for lack of legislative competence - violation of Articles 14, 19, 301 and 304 of Constitution, absence of any quid pro quo in the fee paid and service rendered, illegal and arbitrary inclusion of manufactured articles such as Khandsari, Shakkar, Gur and Sugar as agricultural produce in the schedule etc. Held that:- Appeal dismissed. All 'Acts and the notifications issued thereunder by the Centre in regard to sugar and sugarcane were enacted in exercise of concurrent jurisdiction'. Effect of it was described thus, 'The Provincial Legislature as well as the Central Legislature would be competent to enact such pieces of legislation and no question of legislative competence would arise'.
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