Supreme Court of India
State of Punjab and Ors. v. M/s Chhabra Rice Mills and Ors
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From the headnote
Punjab General Sales Tax Act, 1948: Section 2(i)-Purchase Tax-If can be charged on market fee-Market fee-Paid to Market Committee-Held, cannot be treated as part of sale consideration-There was no liability to pay purchase tax on the element of market fee-Marketing Regulations framed under Punjab Agricultural Produce Markets Act, 1961-Agricultural Produce Markets. Anand Swarup Mahesh Kumar v. CST, (1980) 4 SCC 451 and State of Punjab and Ors. v. Guranditta Mal Shauti Prakash and Ors .. (2004] 5 SCC 791, relied on. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 14817 of 1996. From the
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