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Collection of cess by Agricultural Market Committee was not Tax but a fee for its services
Case Law Details
- Case Name
- Saktimata Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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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...
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