Director wherein the
Deputy Director found that the Market
Committee is entitled to levy market cess and
if the respondent no.3 is claiming that ... liable to pay market
fees and to submit necessary Forms to get
exemption from payment of market cess.
8.8) After the order passed by this
Market Committee is
entitled to levy and collect fees which are called market fees/
market cess on the agriculture produce ... bought and sold in the
market area. As per section 28(2)(c) of the Act, market fee/market
cess is payable by the buyer
accordance with the provisions of the Maharashtra Agricultural Produce Marketing (Regulation) Act . The market cess collected was to be paid to the Market Yard Committee ... Market Committee. Briefly, the Market Committee shall provide such facilities for marketing of agricultural produce therein as the Director, State Marketing Board or the State
cess.
55. Bottling of Indian made foreign liquor whether it be taken to be a part of manufacture to make it marketable or part
jurisdiction of the market area of the APMC
and therefore, it is liable for paying the market fees/cess for the trading
activities carried ... statement submitted by the respondent-Company, the APMC assessed the market
cess for the purchases of the castor seeds in the market area in respect
assigned certain functions for managing the market proper, the principal market yard and sub-market yards, in the market area for which it is constituted ... markets in the market area, but when it is required to do so by the Government it is bound to establish the markets. The market
levy and collect cess; (2) liability to pay cess exclusively on the purchasers; (3) legality of collection of cess at the various gates like Srirampur ... brought in any market yard and despatched outside the market area without transaction of sale taking place therein, then no market fee can be charged
relating to "sub sadaran" the petitioner claimed deduction of market cess and sales-tax without payment the amount under those heads and, therefore ... concerned there are additional reasons, viz., deductions in regard to the market cess and sales-tax, which are not allowable as the amounts were
market cess in respect of paddy purchased during the accounting year. The total cess payable was Rs. 14,560. Now the cess payable in respect ... claim for deduction in respect of tax or duty and the market cess was neither tax nor duty. He, therefore, accepted the assessees contention
Idar Taluka and having sub market
committee at Idar. The respondent No.3 Market Committee demanded
market cess from the petitioner and the petitioner society ... petitioner submits that the Agricultural Produce Market Committee, Idar, Dist. Sabarkantha, is illegally demanding market cess from the petitioner and it is also submitted
