Supreme Court of India

Krishi Upaj Mandi Samiti and Ors. v. Orient Paper and Industries Ltd.

Neutral citation
Reported as [1994] SUPP. 5 S.C.R. 392
Bench P.B. Sa Want and S.C. Agrawal JJ.
Decided 9 November 1994

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

From the headnote

MP. Krishi Upaj Mandi Adhiniyam, 1973. Section 19-Levy of market fee on sale and purchase of bamboos­ Existence of nexus between fees levied and services rendered-No direct benefit to buyers-No bar to levy-Transaction between traders-Liability on the buyer not seller-Distinction between tax and fee-Explained The respondent-Mills purchased bamboos as raw material under a contract with the State Government. The bamboos were supplied to the respondent-Mills by the Forest Department of the State Government at various forest depots established for the purpose. After taking delivery from the forest

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