STATE OF MYSORE & ANR. vs PENDAKUR VIRUPANNA SETTY & SONS & A

The Supreme Court held that Section 11(1) of the Madras Commercial Crops Market Act, 1933, as substituted by the Mysore Legislature in 1958, did not apply to the Bellary area but was confined to the 'Madras area', specifically the South Kanara district. The Court clarified that the Mysore Amendment was intended solely for the South Kanara area, as evidenced by the statement of objects and reasons and the Mysore Adaptation of Laws Order, 1956. Consequently, the High Court's quashing of the cess demand by the Bellary Market Committee was upheld, affirming that the Committee could not impose further levies beyond the maximum rate authorized under the Central Sales Tax Act, 1956, and the Mysore Sales Tax Act, 1957.