LAW FOR ALL

Market fee on castor seeds purchased by company in the market area of Agricultural Produce Market Committee, Baroda (for short “APMC”) - Apex court held as the company bought the seeds , it is not entitled for any exemption for fee as it is agriculture product = The respondent-Company, manufacturing castor oil from out of the castor seeds purchased by it comes under the jurisdiction of the market area of the APMC and therefore, it is liable for paying the market fees/cess for the trading activities carried out by it in the market area. APMC levied market fee on the castor seeds bought by the Company on the basis that castor seeds were brought within the market area of APMC. = AGRICULTURAL PRODUCE MARKET COMMITTEE ……APPELLANT Versus BIOTOR INDUSTRIES LTD. & ANR. ….RESPONDENTS = published in http://judis.nic.in/supremecourt/imgst.aspx?filename=41040