TMI Blog2004 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- 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. - Civil Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "turnover" is defined to include "the aggregate of the amounts of sales and purchases and parts of sales and purchases actually made by any dealer during the given period less any sum allowed as cash discount and trade discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof". 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 477, had occasion to consider whether additional tax on certain dealers levied on turnover of purchases mentioned in section 3-D(1) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 collected from purchasers by common agent can be included in the turnover of purchases. This Court explained that there are four circumstances in which turnover could be included and they are, (i) if the produce is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the scope of the Agricultural Produce Market Committee Act. 7.. Under what circumstances the market fee is to be paid needs to be considered and once it is held that the buyer has an obligation to pay the market fee and it is the duty of the seller to deposit the market fee on behalf of the buyer and, therefore, to realise it from the buyer, it is not the legal obligation of the seller to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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