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2004 (5) TMI 293 - SC - VAT and Sales TaxWhether purchase tax can be charged on the element of market fee on the basis that the same does not form part of the turnover? Held that - Appeal dismissed. When the finding of the High Court is that on examining the enactment in question there is no obligation on the part of the seller to pay the market fee since it is the duty of the buyer to pay the same and seller can realise it from the buyer the conclusion thereof that there was no liability to pay sales tax on the element of market fee is justified.
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