- (1.)The petitioner challenges levy of Mandi fee on jute purchased by the petitioner from outside and brought into the Mandi area for the purpose of use in its own factory at Raipur.
(2.)Shri Vyas, learned counsel appearing for the petitioner submits that the schedule II to Chhattisgarh Krishi Upaj Mandi Adhiniyam, 1972 (for short 'the Act, 1972') provides for Cotton (unginned), Sun Hemp, Ambadi/Mesta under the head "Fibers" and jute is not mentioned and, as such, jute is not exigible to mandi fee.
(3.)Shri Vyas relies on definition of 'Jute', as defined in the Jute Manufactures Cess Act, 1983 wherein "jute manufacture" means any article specified in the schedule which contains more than fifty percent of jute (including bimlipatam jute or mesta fibre) of any sort by weight of the total fibre content and in the production of which any process is ordinarily carried on with the aid of power.