KRISHI UTPADAN MANDI SAMITI vs PILIBHIT PANTNAGAR BEEJ LTD.

The Supreme Court upheld the Allahabad High Court's decision to quash the order dated 12.03.1999, which imposed a mandi fee on transactions involving certified seeds, ruling that such seeds do not fall under the definition of 'specified agricultural produce' as per the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The Court emphasized that wheat seeds were not specifically mentioned in the Schedule of the Adhiniyam, thus exempting them from market fee imposition. The appeal was dismissed, affirming the High Court's interpretation of the statutory provisions.