Supreme Court of India · 2008-05-14
M/S. DHARAMPAL SATYAPAL LTD. vs STATE OF BIHAR .
- Citation / case number
- SC 2003/13039
- Court
- Supreme Court of India
- Petitioner
- M/S. DHARAMPAL SATYAPAL LTD.
- Respondent
- STATE OF BIHAR .
Judgment text excerpt
The Supreme Court examined the validity of the market fee levied on Zafrani Zarda under the Bihar Agricultural Produce Market Act, 1960, specifically referencing the amendment made on 30th April 1982 which included manufactured goods in the definition of 'agricultural produce'. The Court held that Zafrani Zarda, being a manufactured form of tobacco, falls within the ambit of the Act as amended, thus validating the levy of market fee. The appeal was dismissed, affirming the High Court's decision regarding the applicability of the market fee.