STAR PAPER MILLS LTD. vs STATE OF U.P.

The Supreme Court addressed the appeals concerning the levy of market fees under Rule 70 of the Uttar Pradesh Krishi Utpadan Mandi Niyamavali, 1965, and the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964. The Court held that the appellant, purchasing paper for domestic consumption, does not fall under the definition of 'seller' as per Rule 2 (xiii) of the Niyamavali, thus not liable for the market fee. The Court affirmed the High Court's decision to direct the appellant to pursue statutory remedies, emphasizing the discretionary nature of Article 226 in the presence of alternative remedies.