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Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964

15 judgments · newest first · showing 1–15

COMMISSIONER OF INCOME TAX-IIversusM/S. KRISHI UTPADAN MANDI SAMITI

2012 INSC 433Dismissed

The Mandi Samiti, a market committee established under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, collects market fees and is statutorily required to transfer certain amounts to the Mandi Parishad. Both entities are registered under Section 12AA of the Income Tax Act, 1961. The Revenue …

HEINZ INDIA PVT. LTD. & ANR.versusSTATE OF U.P. & ORS.

2012 INSC 147Dismissed

Heinz India Pvt. Ltd. and other dealers challenged market fee assessments levied by the Uttar Pradesh Krishi Utpadan Mandi Samiti, claiming that the ghee they exported was transferred as stock and not sold within the mandi, thus exempting them from the fee. The Samiti rejected the refund claims, …

MIS. KUMAON SEEDS COPRN. & ORS.versusKRISHI UTPADAN MANDI SAMITI, KASHIPUR & ORS.

2011 INSC 178Disposed off

Kumaon Seeds Corp. and others, dealers in certified seeds, were served with show‑cause notices by the Krishi Utpadan Mandi Committee seeking to levy a market fee under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964. The dealers filed suits challenging the notices; the High Court dismissed …

KRISHI UTPADAN MANDI SAMITI, GHAZIABAD AND ANR.versusM/S. METAL CRAFT & ORS.

2008 INSC 766Dismissed

The appellant Krishi Utpadan Mandi Samiti, Ghaziabad claimed market fee under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 on rice exported by the respondent partnership firm. The respondent argued that the rice was purchased from millers outside Uttar Pradesh and …

KESARWANI ZARDA BHANDARversusSTATE OF U.P. AND OTHERS

2008 INSC 674Appeal(s) allowed

The appellants challenged the levy of market fee on Zafrani Zarda, a chewing tobacco product, under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964. The issue was whether Zafrani Zarda qualifies as a "specified agricultural produce" and, if so, whether it is a "processed" form of tobacco …

KRISHI UTPADAN MANDI PARISHAD AND ANR.versusI.T.C. LTD.

2006 INSC 854Disposed off

The appellant Mandi Parishad sought market fee on cut tobacco processed by ITC Ltd in Saharanpur and sent to its own factory in Calcutta and to contract manufacturers. The Mandi Samiti’s President exempted the consignment to Calcutta but referred the contract‑manufacturer case to the Director, who …

STATE OF U.P.versusNEERAJ AWASTHI AND ORS.

2005 INSC 629Appeal(s) allowed

The Uttar Pradesh State Agricultural Produce Market Board appointed 1,021 employees between April 1996 and October 1997 without complying with the statutory provisions of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 and its service regulations. The State later cancelled those appointments …

STATE OF RAJASTHANversusMOOL CHAND AND ANR.

2004 INSC 607Appeal(s) allowed

The State of Rajasthan prosecuted licensed traders Mool Chand and others for evading market duty under the Rajasthan Agricultural Produce Market Act, 1961. The trial court convicted them, sentencing them to three months' imprisonment and ordering payment of the evaded duty. The High Court set aside …

M/S PARK LEATHER INDUSTRY (P) LTD. AND ANR.versusSTATE OF U.P.

2001 INSC 90Dismissed

Park Leather Industry and another, engaged in preparing tanned leather, challenged the levy of market fees imposed by the State of Uttar Pradesh under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, on the ground that tanned leather is a distinct manufactured commodity and not "hides and …

KRISHI UTPADAN MANDI SAMIT! AND ANR. ETC.versusSHANKAR INDUSTRIES AND ORS. ETC

1993 INSC 53Appeal(s) allowed

The Supreme Court examined whether gur‑lauta, raskat, rab‑galawat and rab‑salawat—inferior forms of gur and rab derived from sugarcane or molasses—constitute "agricultural produce" under Section 2(a) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 and are therefore liable to market fee. …

SREENIVASA GENERAL TRADERS & ORS. ETC.versusSTATE OF ANDHRA PRADESH & ORS. ETC.

1983 INSC 114Dismissed

The Supreme Court examined the constitutional validity of the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966, particularly section 7(6) which bans sale of notified produce outside the market, and section 12(1) which authorises a market fee. The petitioners argued that these …