Supreme Court of India
State of Punjab & Ors. v. M/s Punjab Spintex Ltd.
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.
What the Court ordered
In view of the aforesaid, holding that the exemption from Market fees is inclusive of Rural Development fees shall be contrary to the statutory provisions and objective behind both the Acts as well as the 2003 Policy.
Judgment, page 10
From the headnote
Issue for Consideration Whether the exemption from payment of Market Fee, granted under the Industrial Policy, 2003, of the Punjab Government, can be said to include exemption from Rural Development Fee. Headnotes† Market Fees – Scope of Exemption in relation to fees collected under two different statutes – Explained: Held: The preamble of the Punjab Agricultural Produce Markets Act, 1961, which governs the collection of market Fee, clearly stipulates that it is a statute to provide for law relating to better regulation of purchase, sale, storage and processing of agricultural produce and for
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