Three contentions are urged before us in support of the above appeal (1) that it is not open the assessing authority to demand any additional tax under section 3 F of the Act in view of the provision contained in sub section (4) of section 3 D of the Act which expressly prohibits the levy of tax under any other section of the Act in respect of purchase turnover of the goods notified under section 3 D(1); (2) that the market fees payable under the Adhiniyam, being a sum which can be collected from the purchaser by virtue of the provision contained in section 17(iii) (b) of the Adhiniyam by the commission agent who is required to pay the same to the Market Committee, cannot be considered as forming part of the consideration paid or payable by the purchaser to the commission agent in respect of purchase of goods at an auction held within a market area established under the Adhiniyam and, therefore, it cannot be included in the turnover of purchases for purposes of levy of tax under section 3 D of the Act and (3) that the commission (dami) payable by a purchaser of goods to the commission agent 714 operating within the market area being a trade charge payable by the purchaser by virtue of section 10(2) of the Adhiniyam read with Rule 79(3) of the Rules framed thereunder cannot also be included in the turnover of purchases.