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9 judgments · newest first · showing 1–9
Mahesh Edible Oil Industries Ltd purchased mustard seeds from outside Uttar Pradesh and used them to produce mustard oil at its Agra plant. The Uttar Pradesh Krishi Utpadan Mandi Samiti issued a notice under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 and the 1965 Rules requiring the petitioner to …
The appellants, traders licensed by the Krishi Utpadan Mandi Samiti, Pilibhit, claimed that they were assured by a letter from the Director of the Mandi Parishad that the shops, godowns and sheds allotted to them would be transferred on a hire‑purchase basis. After shifting their business to a new …
The State of Punjab appealed against Mis Chhabra Rice Mills challenging the levy of purchase tax on the market fee charged to buyers under the Punjab General Sales Tax Act, 1948. The issue was whether the market fee, paid to the market committee, forms part of the turnover for tax purposes. The …
The State of Punjab appealed a High Court decision that had held market fee payable by buyers was not part of the sale consideration, and therefore the seller was not liable to pay purchase tax on it. The Supreme Court examined the definition of "turnover" under the Punjab General Sales Tax Act and …
The appellant Market Committee sought to levy market fees under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam on Pillibhit Pantnagar BeeJ Ltd., which deals in the purchase, processing and sale of certified wheat seeds. The respondents argued that wheat seed is not listed in the Schedule of the …
The appellants, rice millers, were required under the U.P. Rice and Paddy (Levy and Regulation of Trade) Order, 1985 to sell rice to the State Government. The Market Committee demanded that the millers pay a market fee under Section 17(iii)(b)(3) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The …
The Food Corporation of India (FCI) purchased food grains from the State of Uttar Pradesh under levy orders issued pursuant to Section 3 of the Essential Commodities Act, 1955, and also distributed fertilizers under the Fertilizer (Control) Order, 1957. The State sought to levy purchase tax and a 5% …
The Uttar Pradesh Mandi Samiti levied market fees on the sale of dal (split legumes) produced by Ganga Dal Mill, arguing that dal was a specified agricultural produce under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The respondents contended that only whole‑grain legumes were specified and that …
The appellant, a dealer in agricultural produce, challenged the inclusion of market fees and commission (dami) in the turnover of purchases for sales‑tax assessment under Section 3‑D of the U.P. Sales Tax Act, 1948, and also contested the levy of additional tax under Section 3‑F on that turnover. …
