State Of Punjab vs M/S Punjab Spintex Ltd

The Supreme Court addressed the issue of exemption from Market fee and Rural Development fee under the Punjab Agricultural Produce Markets Act, 1961 and the Punjab Rural Development Act, 1987. The Court held that the exemption from Market fee does not automatically extend to the Rural Development fee, as both are governed by separate statutes. The appeals were allowed, overturning the High Court's dismissal of the Writ Petition and modification application, thereby clarifying the legal distinction between the two fees.