H.S. Jayanna And Bros. And Ors vs State Of Karnataka And Ors

The Court examined whether the sale of rice by rice millers to the State Government under the Karnataka Rice Procurement (Levy) Order, 1984, constitutes a taxable sale under Section 65 of the Karnataka Agricultural Produce Marketing (Regulation) Act, 1966. The primary legal issue was whether market fees could be levied on rice, a processed commodity, after market fees had already been levied on the raw paddy. The case also addressed the potential repugnancy between the Marketing Act and the Control Order framed under the Essential Commodities Act.