TMI Blog2005 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... rket fee since it is the duty of the buyer to pay the same and the seller can realise it from the buyer. The inevitable conclusion, therefore, is that there was no liability to pay sales tax on the element of market fee. - Civil Appeal No. 14817 of 1996 - - - Dated:- 17-11-2005 - ARIJIT PASAYAT AND TARUN CHATTERJEE JJ. Arun K. Sinha, Rakesh Singh and Mukesh K. Sinha, Advocates, for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed 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." 3.. Interpreting this provision with reference to the Marketing Regulations, under the Punjab Agricultural Produce Markets Act, 1961 (in short, "the Markets Act"), the High Court notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on turnover of purchases mentioned in section 3D(1) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (in short, "the U.P. Act"), collected from purchases by commission agent can be included in the turnover of purchasers. This Court explained that there are four circumstances in which turnover could be included and they are: (i) if the produce is sold through a commission agent, the commission a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and, therefore, to realise it from the buyer, it is not the legal obligation of the seller to pay market fee on such a transaction and thus the amount of market fee cannot be treated as part of the sale consideration. Similar is the position in the present case as per law prevailing. 6.. The above position was examined by this Court in State of Punjab v. Guranditta Mal Shauti Prakash See [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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