TMI Blog2023 (4) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the provisions of law being mandatory and statutory functions - fee collected for performing such activities is in the nature of compulsory levy as per the provisions of the relevant statute or not - said amount deposited into the Government treasury - HELD THAT:- The effect of the decision of this Court in the case of KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Tribunal in appeal as well as the review application(s) are hereby quashed and set aside. The appeal is ordered to be remitted back to the Tribunal - Appeal allowed by way of remand. - HON'BLE MR. JUSTICE M.R. SHAH And HON'BLE MR. JUSTICE C.T. RAVIKUMAR For the Appellant : Mr. Sanjay Jain, A.S.G. (NP) Ms. B. Sunita Rao, Adv. Mr. Gunmaya Manu, Adv. Mr. Mukesh Kumar M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the appellant-Revenue has heavily relied upon the subsequent decision of this Court in the case of Krishi Upaj Mandi Samiti vs. Commissioner of Central Excise and Service Tax reported in (2022) 5 SCC 62 and, more particularly, paragraph 7 of the said judgment. Paragraph 7 in the case of Krishi Upaj Mandi Samiti (supra) which has been heavily relied upon on behalf of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nambiguous and is capable of determining a defined meaning. 3. The effect of the decision of this Court in the case of Krishi Upaj Mandi Samiti (supra) vis-avis the functioning of the Gujarat Industrial Development Corporation under the Gujarat Industrial Development Act, 1962 ( the GID Act , for short) are required to be considered by the Tribunal in light of the law laid down by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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