STATE OF PUNJAB & ORS.versusM/S PUNJAB SPINTEX LTD.
Case No.: CIVIL APPEAL No. 10970/2014
Decision Date: 15-07-2024
Disposal: Case Allowed
Neutral Citation: 2024INSC526

VIKRAM NATH*, PRASHANT KUMAR MISHRA Issue for Consideration Whether the exemption from payment of Market Fee, granted under the Industrial Policy, 2003, of the Punjab Government, can be said to include exemption from Rural Development Fee. Headnotes† Market Fees – Scope of Exemption in relation to fees collected under Explained: Held: The preamble of the Punjab Agricultural Produce Markets Act, 1961, which governs the collection of market Fee, clearly stipulates that it is a statute to provide for law relating to better regulation of purchase, sale, storage and processing of agricultural produce and for 

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