Rajasthan High Court - Jaipur
M/S Parle Products Pvt Ltd vs State Of Raj And Ors on 23 October, 2018
Bench: Chief Justice, G R Moolchandani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Special Appeal Writ No. 916/2013
M/s Parle Products Pvt. Ltd. (incorporated under the Companies
Act, 1956) having its registered office at North Level Crossing,
Ville Parle, Mumbai- 400 057 and factory at E-7-A & E-8 RICCO
Industrial Area, Nimerana, Tehsil Behror, District Alwar
(Rajasthan) through its Managing Director Shri Mahaveer Sahu
S/o Shri Jhanwarmal Sahu, aged about 47 years R/o B-72, Bhan
Nagar, Vaishali, Jaipur.
----Appellant
Versus
1. State Of Rajasthan through Secretary, Agricultural Produce
Market Department, Govt. of Rajasthan, Krishi Bhawan,
Bhagwan Das Road, Jaipur.
2. Director, Agricultural Produce Market Department, Govt. of
Rajasthan, Krishi Bhawan, Bhagwan Das Road, Jaipur.
3. Krishi Upaj Mandi Samiti, Khairthal, District Alwar through its
Secretary.
----Respondent
For Appellant(s) : Mr. Sunil Nath with Mr. Raunak Bapna For Respondent(s) : Ms. Manju Joshi, Addl. Government Counsel HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE G R MOOLCHANDANI Judgment 23/10/2018
1. With consent of learned counsel for the parties the appeal is disposed of setting aside the impugned order dated 23.07.2012 passed by the learned Single Judge dismissing the writ petition filed by the appellant. The writ petition laid a challenge to an order dated 17.05.2010 dismissing appeal No.16/2010. The appeal was dismissed by the Director, (2 of 2) [SAW-916/2013] Agricultural Produce Market Department, Government of Rajasthan, Jaipur.
2. The reason for the remand by consent is the law declared by the Supreme Court in the decision reported as (2017) 8 SCC 220, Arihant Udyog Versus State of Rajasthan & Ors., as per which, in view of the provisions of the Sale of Goods Act, 1930 it has to be decided where the sale of the sugar brought by the appellant in the State of Rajasthan took place. As per the appellant it purchased the sugar from various States and brought the sugar to its factory premises in the State of Uttar Pradesh and consumed the sugar for manufacturing bakery products and confectionery items.
3. As per the decision of the Supreme Court if the sale took place i.e. title in the goods passed outside the State of Rajasthan and the goods were brought for consumption to manufacture confectionery/bakery products no market fee would be leviable.
4. This aspect has not been considered by the Appellate Authority.
5. We set aside the order dated 17.05.2010 passed by the Appellate Authority. We restore appeal No.16/2010 before the Appellate Authority. We permit the parties to file additional documents before the Appellate Authority.
6. Till the appeal is decided the demand raised by the respondents upon the appellant shall remain stayed. (G R MOOLCHANDANI),J (PRADEEP NANDRAJOG),CJ KKC/44 Powered by TCPDF (www.tcpdf.org)