Judgment

VENKATARAMIAH, J.:- The appellant is a firm carrying on business at Mandi Anandganj, Barut, District Meerut in the State of Uttar Pradesh and is a dealer as defined in the U. P. Sales Tax Act. 1948 (Act No. XV of 1948) hereinafter referred to as the Act). It has filed this appeal by special leave under Article 136 of the Constitution against the order dated July 31, 1979 passed in Appeal No. 1502 of 1978 on the file of the Assistant Commissioner (judicial) Sales Tax, Meerut Range, Meerut upholding the inclusion of the market fee and the commission (otherwise called dami) payable to the commission agent operating within a market area established under the U. P., Krishi Utpadan mandi Adhiniyam, 1964 (U. P. Act No. XXV of 1964) (hereinafter referred to as the Adhiniyam) in the turnover of purchases of the appellant for purposes of levy of sales tax under S. 3-D of the Act. The assessment year in question is 1974-75. The appellant was granted leave to appeal to file the above appeal directly against the order of the Assistant Commissioner (judicial) since the question involved in this case had already been decided by the High Court of Allahabad in Durga Dass Narain Dass v. The