Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Agricultural 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 | Agricultural Produce. Market Fee - Respondent company, situated in market area of appellant-APMC, undertaking manufacture of castor oil out of castor seed.s - Appellant-APMC sought to levy market fee on castor seeds . bought by respondent-company - Respondent-company contested the levy contending that castor seeds were brought, into the market area of APMC as provided u/r. 48(2) of the 1965 Rules and no fees were leviable on agricultural produce brought from outside the market area into the market area for . use therein by industrial concern situated in the market area - Levy of market fee on castor seeds - Validity - Held: Respondent-company placed order for purchase of castor seeds from its suppliers from outside the market area but no payment was immediately made for the same - When the castor seeds reached the market area, it was weighed by respondent-company and payment thereof was agreed to be made to the tune of quantity received and till then the castor seeds continued to be in the ownership of the seller - Respondent-company became owner of the property only once the exact weight of the castor seeds was ascertained and purchase voucher was obtained - Sale of castor seeds thus took place within the market area of appellant-APMC and accordingly appellant was authorised to charge fees from respondent-Company for such purchase - r.48(1) was applicable to the fact situation and not r.48(2) - Appellant APMC rightly made assessment of market fee and levied the same as per s.28 of the Act - Respondent-Company liable |
Judge | Hon'ble Mr. Justice V. Gopala Gowda |
Neutral Citation | 2013 INSC 799 |
Petitioner | Agricultural Produce Market Committee |
Respondent | Biotor Industries Ltd. & Anr. |
SCR | [2013] 16 S.C.R. 939 |
Judgement Date | 2013-11-29 |
Case Number | 3130-3131 |
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