Supreme Court · 2008 INSC 674 · Decided 14 May 2008
Kesarwani Zarda Bhandar v. State of U.P. and Others
- Court
- Supreme Court of India
- Citation
- 2008 INSC 674 · [2008] 8 S.C.R. 801
- Case number
- CIVIL APPEAL No. 5760/2005
- Decided
- 14 May 2008
- Bench
- S.B. SINHA, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
• ~ Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 - s.2(a) and (d) - Market fee - Levibility of- On Zafrani Zarda - Held: Zafrani Zarda being a manufactured tobacco c and not processed tobacco, market fee is not /eviable on it. The question for consideration is whether Zafrani Zarda is Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964. Allowing the appeals, the Court D HELD: 1. Market fee is leviable on specified agricul- tural produce, not on agricultural produce simplicitor. Zarda is not a specified agricultural produce. It can be subjected to payment of market fee
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