Judgement of the Kolkata High Court in the matter of Aurangadabad Biri Merchants' Association & Ors.Vs. The State of West Bengal & Ors. dated 06/05/2014 regarding payment of market fee in relation to the transaction of Tobacco and Kendu Leaves in the notified market area for manufacturing Biri. The petitioners are claiming that they are engaged in manufacturing 'Biri'. They purchase raw materials i.e.
Kendu Leaves and Tobacco from outside the State and utilise the same for manufacture of 'Biri' in their own manufacturing unit. They are neither storing for sale nor processing for sale nor they are engaged in purchase and sale of Kendu Leaves or Tobacco in the notified market area. These two items are agricultural produce under West Bengal Agricultural Produce Marketing (Regulation) Act, 1972 hereinafter referred to as "the
Act".