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2013 (11) TMI 1564 - SC - Indian LawsWhether APMC, Baroda is liable to claim the market fee on the castor seeds purchased by the respondent Company on the plea that the same were purchased within the market area of APMC, Baroda which castor seeds are used by the said industrial concern for manufacture of castor oil within the market area of APMC, Baroda? Whether purchase of the castor seeds for use of the respondent industrial concern for manufacturing castor oil falls within Rule 48(2) of the Rules to get exemption from payment of market fee? Whether the Division Bench was justified in setting aside the finding of fact recorded by the learned Single Judge, holding that the castor seeds purchased by the respondent Company are within the market area of APMC? Whether the Division Bench is justified in recording the finding on the second issue in connection with LPA No. 195 of 2006 that the respondent concern is not liable to pay any market fee on the de-oiled cakes sold by it which are stated to be the by-product in the course of manufacturing castor oil which is not one of the items enumerated in the Schedule to the Act and the notification issued by the Directorate?
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