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TMI Blog2005 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. K.K. Gupta and Ms. Jaspreet Gogia, Advocates, for the respondents. -------------------------------------------------- ORDER The order of the Court was made by ARIJIT PASAYAT, J.- The only question raised for consideration in this appeal is whether purchase tax can be charged on the element of market fee on the basis that the same does not form part of the turnover. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he incidence of tax in the present cases is when the turnover exceeds the taxable quantum, the buyer has to pay market fee as the writ petitioners are licensees within the market area; that such market fee is not paid by them to the sellers; that, therefore, such amount of the market fee cannot be part of the sale consideration; that the writ petitioners were not required to show in their turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may realise the market fee from the purchaser and shall be liable to pay the same to the committee; (ii) if the produce is purchased directly by a trader from a producer the trader shall be liable to pay the market fee to the committee; (iii) if the produce is purchased by a trader from another trader, the trader selling the produce may realise it from the purchaser and shall be liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 12 (SC). (2004) 5 SCC 791 and relying on the decision in Anand Swarup's case See [1980] 46 STC 477 (SC). (1980) 4 SCC 451, it was held that there was no obligation on the part of the seller to pay the market fee since it is the duty of the buyer to pay the same and the seller can realise it from the buyer. The inevitable conclusion, therefore, is that there was no liability to pay sales tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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