Director, Krishi Utpadan Mandi Samiti ... vs M/S. Ram Kishan Daya Ram & Co

The Supreme Court held that the U.P. Forest Corporation, as a trader under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, is liable to pay market fees as per Clause (3) of sub-section (iii) of Section 17. The Court found that the High Court erred in ruling that no service was rendered to the Corporation, thus invalidating the demand for market fees. The appeal was allowed, reversing the High Court's decision and reinstating the demand for the market fee of Rs. 99,310.