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Levy of Tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 (hereinafter referred to as the ‘Act of 1961’) from its members after implementation of GST

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Levy of market fee — The Petitioner Society through writ petition, seeking a declaration to the effect that respondent-State has no power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members saying that its members are having their shops and godowns etc. outside the Mandi yard and they do not avail any of the facilities or services provided by the respondent - Mandi. The market fee leviable under the Act of 1961 neither finds mention in any of the repeal and saving provisions, nor can it be so done, as the market fee is leviable under a separate enactment under the State’s power to legislate under Entry 66 of the List-II of the VIIth Schedule. Writ petition dismissed. — Imarti Lakdi Vyapari Sansthan Jodhpur Vs. State Of Rajasthan [2018] 5 TAXLOK.COM 72 (Raj)

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