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1994 (11) TMI 439 - SC - VAT and Sales TaxExtract: .......e notified as agricultural produce, each is exigible to levy of market value. 4. We, therefore, hold that cattle is an agricultural produce and exigible to levy and collection of market fee. We find no illegality in the judgment of the High Court warranting interference. The appeal is accordingly dismissed with costs quantified as ₹ 10,000/-.
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