Levy under Rajasthan APMC Act not abolished after GST rollout: High court

Imarti Lakdi Vyapari Sansthan, Jodhpur Vs State Of Rajasthan (Rajasthan High Court – Jodhpur) Rajasthan High Court has held that the levy under section 17 of the Rajasthan Agriculture Produce Marketing Act, 1961 is a ‘ Fee ’ and not a cess and therefore, the same is not abolished after the rollout of GST. The Imarti Lakdi Vyapari Sansthan had filed petition contending that the State Government has no power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members. It was contended that the cess on the purchase and sale of timber...