KRISHI UPAJ MANDI SAMITI vs M/S. JAIN BIDI UDYOG — C.A. No. 8582/2001

Case Summary: Krishi Upaj Mandi Samiti v. M/S. Jain Bidi Udyog (C.A. No. 008582/2001) On 14/12/2001, the Supreme Court granted special leave to appeal and directed that tax collected be refunded within four months with no stay on recovery of market fees prospectively. The Court imposed a conditional structure: if respondents ultimately succeed, appellants must refund collected amounts with 12% per annum interest; if appellants succeed, respondents must pay arrears with 12% per annum interest from payment date. No recovery of existing arrears was permitted at this interim stage. This case analysis is maintained by casestatus.in based on publicly available court records.