Orient Paper & Industries Ltd vs The State Of M.P. And Ors

The Supreme Court held that under the M.P. Krishi Upaj Mandi Adhiniyam, 1972, market fee is applicable only when agricultural produce is brought into the market area for sale or processing. The Court found that the appellant, a paper manufacturing company, was not liable to pay market fees for bamboo and wood brought from outside the state, as these materials were not intended for sale but for manufacturing purposes. The Court overturned the High Court's decision, ruling that the levy of market fee was unauthorized in this context.