Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1961- ss.14 17 - Rajasthan Agriculture Produce Market Rules Rajasthan Agricultural Produce Markets Act 1963 - r.58 - Agriculture Produce Market Fee |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Rajasthan Agricultural Produce Markets Act, 1961- ss.14, 17 - Rajasthan Agriculture Produce Market Rules, 1963 - r.58 - Agriculture Produce Market Fee - Payment of - Whether the appellants who are purchasing the material which is admittedly 'agriculture produce' and bringing the same to the market area are liable to pay the market fee on the said produce - Held: The answer would depend upon when and at what stage the title in the goods passes from seller to appellant-buyer.- If the entire transaction takes place outside the State and ownership in goods also passes outside the State, then the market fee is not payable - Further, it will depend upon the applicability of s. 4 r/w. s. 19 of the Sale of Goods Act, 1930. S.4 deals with the contract of sale whereas as per s.19, property passes from seller to buyer when it is intended to pass and such intention is to be gathered from the contract - In the instant case, the terms and conditions of the contract indicate that responsibility of the seller ceases as soon as goods are delivered, which means the seller remained responsible till the delivery of goods - Such a responsibility can be only if the ownership remains of the seller - No document produced by the appellant demonstrated the intention that property in goods passed in their favour before these goods were delivered - Therefore, sale was fructified only after the goods were brought to the market area and ownership in the goods passed from the seller to the appellants at the time when the goods were delivered in the market area - Thus, market fee payable by the appellants - Sale of Goods Act, 1930 - s.4 r/w. s.19 and ss. 20, 21. Rajasthan Agricultural Produce Markets Act, 1961 - Agriculture Produce Market Fee~ Plea of appellant that agriculture produce bought by it was not meant for further sale but was further processed at its factory, therefore, the Market Committee had no right to impose any levy and realise the market fee - Held: It is tobe first ascertained whether agricultural produce was bought and sold in the market area or not which is a question which needs to be determined in each case - In instant case, no document produced by the appellant demonstrated the intention that property in goods passed in their favour before these goods were delivered - Therefore, sale was fructified only after the goods were brought to the market area - Once the goods bought are agriculture produce on which market fee is leviable in terms of the Schedule attached to the Act, then the market fee is payable - If it is thereafter used as raw material for manufacturing purpose, that would be of no consequence. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 475 |
Petitioner | M/s Arihant Udhyog |
Respondent | State Of Rajasthan & Ors. |
SCR | [2017] 7 S.C.R. 157 |
Judgement Date | 2017-06-09 |
Case Number | 8277 |
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