JUDGMENT :

14 writ petitions are taken up for disposal by this common judgment and order taking into account the similarity of facts as well as the issues being paramateria.

2. The writ petitioners in the instant batch of the writ petitions have challenged the levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972 post the GST regime and further sought for directions upon the respondents to refund the cess amount which have been wrongfully and illegally collected from the petitioners.

3. This Court prior to dealing with the dispute finds it relevant to take note of some of the provisions of the Assam Agricultural Produce Market Act, 1972 (for short, ‘the Act of 1972’) which are pertinent to the instant dispute. The said Act was enacted to provide for better regulation of buying and selling of agricultural produce and the establishment of market for agricultural produce in the State of Assam and for matters connected therewith. In terms with Section 2 (1) (i) of the Act of 1972 "Agricultural produce" has bee