JUDGMENT :

A.K. Sikri, J.

Leave granted.

2. Singular question of law, which is common in all these appeals, that arises for consideration is as to whether the appellants herein who are purchasing the material which is admittedly ‘agricultural produce’ and bringing the same to the area known as ‘market area’ and covered by the provisions of the Rajasthan Agricultural Produce Markets Act, 1961 (hereinafter referred to as the ‘Act’) and Rajasthan Agricultural Produce Market Rules, 1963 (for short, the ‘Rules’) are liable to pay the market fee on the said produce. Admittedly, the legal position is that if the agricultural produce is brought to the market area and sold there, market fee is payable thereon. The question in these appeals is as to whether the goods were bought and sold at the market place. The appellants maintain that the sale of the agricultural produce took place and was concluded outside the State of Rajasthan and before these goods were brought to the market area, they had already become the owner thereof by virtue of the sale outside the State and, hence, are not liable to pay any market fee. On the other hand, the respondents, including the Agricultural Produce Market C