Rajasthan Agricultural Produce Markets Act, 1961

The petitioners challenged the Rajasthan Agricultural Produce Markets Act, 1961 on the ground that the State legislature lacked competence to levy market fees on items such as khandsari, shakkar, gur and especially sugar, arguing that sugar is a commodity of public importance under the Union List and that it is a mill …

The Krishi Upaj Mandi Samiti (agricultural market committees) in Rajasthan, created under the Rajasthan Agricultural Produce Markets Act, 1961, collected market fees and rent/lease charges for shops and land. The Revenue assessed service tax on the rent/lease income, leading to a CESTAT decision that the committees wer…

The State of Rajasthan sought licences for dealers selling Bajra seeds that had been coated with insecticides, invoking the Rajasthan Agricultural Produce Markets Act, 1961. The respondents, seed dealers, contended that such processed seeds were not "agricultural produce" within the meaning of Section 2(1)(i) and the S…

The Supreme Court examined whether licensees under the Rajasthan Agricultural Produce Markets Act who purchase agricultural produce from outside Rajasthan and bring it into the market area are required to pay the market fee. The Court held that liability depends on when title in the goods passes; if ownership transfers…