Supreme Court of India
Mis Arihant Udhyog v. State of Rajasthan & Ors.
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From the 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
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