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M/S. Kesarwani Zarda Bhandar vs State Of U.P. & Ors on 14 May, 2008

18. Shri Subramonium Prasad, learned counsel appearing for the respondents, has placed very heavy reliance upon the judgment of this Court in M/s. Kesarwani Zarda Bhandar v. State of Uttar Pradesh & Ors., AIR 2008 SC 2733, wherein it has been held that market fee is leviable on specified agricultural produce and not on agricultural produce simplicitor. Zarda, the end product of the manufacturing process is not a specified agricultural produce and it can be subjected to payment of market fee provided it is held to be "Tobacco". Zafrani Zarda, does not answer the description of specified agricultural produce as defined under Section 2(a) of the Act. If it is held that Zafrani Zarda is merely a processed form of "Tobacco", it could be subjected to levy of market fee, but if it is manufactured it would not.
Supreme Court of India Cites 13 - Cited by 4 - S B Sinha - Full Document
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