Supreme Court · 1994 INSC 509 · Decided 9 November 1994
Krishi Upaj Mandi Samiti and ORS. v. Orient Paper and Industries LTD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 509 · [1994] SUPP. 5 S.C.R. 392
- Case number
- CIVIL APPEAL No. 1810/1991
- Decided
- 9 November 1994
- Bench
- P.B. SAWANT, S.C. AGRAWAL (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
MP. Krishi Upaj Mandi Adhiniyam, 1973. Section 19-Levy of market fee on sale and purchase of bamboos­ Existence of nexus between fees levied and services rendered-No direct benefit to buyers-No bar to levy-Transaction between traders-Liability on the buyer not seller-Distinction between tax as raw material under a contract with the State Government. The bamboos were supplied to the respondent-Mills by the Forest Department of the State Government at various forest depots established for the purpose. After taking delivery from the forest depots, the respondent transported the same to
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