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S.V. Sivalinga Nadar & Sons Rep by its Partner S.V.S. Velkumar Versus The Commercial Tax Officer Villupuram-II Villupuram District.

Scope of taxable turnover - whether the market fee or cess which is paid by the petitioner is in the nature of compensation for the special services rendered by the market committee and there must be quid pro quo for the services rendered by the Government or local body and such pre-expenses levied in rendering service by the market committee forms part of the taxable turnover for the purpose of levying tax and as such expenses are liable to be deducted from the total turn over? - Madras Sugar F .....

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etitioner to the market committee cannot form part of the taxable turn over nor made liable to tax - petition allowed - decided in favor of petitioner. - W.P.No.29647 of 2004 and W.M.P.No.36013 of 2004 - Dated:- 31-8-2016 - Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.V.S.Sivasundaram For the Respondent : Ms.Vasudha Thiagarajan, A.G.P., ORDER Heard Mr.V.S.Sivasundaram, learned counsel appearing for the petitioner and Ms.Vasudha Thiagarajan, learned Additional Government Pleader appearing f .....

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is also a licensee under the Tamil Nadu Agricultural Produce Marketing Regulation Act, 1987 having valid permit for bringing the purchased ground nuts within the notified area from the agriculturists, after paying requisite market fee for the total purchase turn over every day, as per Section 24 of the 1987 Act. 3.The petitioner's contention is that the market fee or cess which is paid by the petitioner is in the nature of compensation for the special services rendered by the market committe .....

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ess to the regulated market committee for the purchase of ground seeds and such payment of cess would form part of the purchase turn over liable to tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959. 5.The petitioner submitted their objections stating that the sale cannot form part of the purchase turn over as it will not fall within the definition of the taxable turn over as defined under Section 2(p) of the TNGST Act. It is further contended that the market fee or cess bein .....

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this writ petition is as to whether the 'Cess' paid by the petitioner to the Market committee could be included in the total and taxable turnover of the petitioner, who is a purchaser of the products, which are made available for sale in a regular market, which is administered by a Market Committee under the provisions of the Tamil Nadu Agricultural Produce Marketing Regulation Act, 1987. 2.The Division Bench of this Court has held that the Market Committee is a Tahsildar. The learned co .....

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ated market. It is further submitted that in the case of 'rubber cess' it has been paid by the producer. 3.The learned Additional Government Pleader appearing for the respondent seek time to get instructions in the matter. List the matter on 20.07.2016. Thus, the contention of the petitioner is that the legal issue raised in this writ petition is covered by the decision referred above. 6.In the case of Guranditta Mal Shauti Parkash Rice Mills v. State of Punjab and Another reported in Vo .....

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was liable to be included in the turn over of the petitioners for the purpose of levying tax under the Punjab General Sales Tax Act, 1948. Answering the question, the Hon'ble Division Bench had observed as follows: Held, that Section 23 of the Punjab Agricultural Produce Markets Act, 1961 and rule 29(2) of the Rules framed thereunder make it clear that the liability to pay market fee is of the buyer (purchaser). If the buyer is a licensee in the same market area, it is he who is to deposit t .....

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registered as licensees, and it was the legal duty of the buyer (purchaser) to pay the market fee, as the petitioners were licensees within the market area, such market fee was not paid by them to the sellers. Obviously the amount of the market fee could not be part of the sale consideration. The petitioners thus were not required to show in their turnover the amount of the market fee as part of the purchase price of such of the agricultural produce purchased by them locally. Such market fee co .....

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