Collection of cess by Agricultural Market Committee was not Tax but a fee for its services

Saktimata Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court) Conclusion: Fees collected by the agricultural market committee for its services were not tax  and was generally defined to be a charge for a special service rendered to individuals by some Governmental agency. Held:  Assessee were paying agricultural market committee tax in the State of Punjab and for the very same stock they were not liable to pay cess in the State of Andhra Pradesh, which amounted to double taxation. The Market Committee on the other hand argued they were not collecting any tax from assessee and they...