M/S. GUJARAT AMBUJA EXPORTS LTD vs STATE OF UTTARAKHAND .

The Supreme Court upheld the validity of Section 27(c)(iii) and Section 27(c)(iv) of the Uttarakhand Agricultural Produce Marketing (Development and Regulation) Act, 2011, which pertain to the levy of market fees and development cess on agricultural produce. The Court found that the provisions are constitutionally valid and do not violate any fundamental rights. Consequently, the appeals challenging the High Court's dismissal of the validity of these sections were dismissed, affirming the High Court's decision.