Real judgements, distilled

Legal Case Shots

Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.

Frequently asked questions

Is this suitable for use in legal research and court filings?+

Legal Case Shots is built to help you quickly identify and understand relevant precedent. For citation in pleadings or filings, always verify against the full judgment PDF and current citation format (e.g., 2026 INSC ___).

How is a "lesson learnt" different from the judgment's holding?+

The holding is what the court legally decided. The lesson learnt translates that into a practical takeaway: what a lawyer should factor into case strategy or client advice as a result of this precedent.

Is the full judgment available, or just a summary?+

Both. Each case shows a distilled summary (case type, key holding, and lesson learnt) and links to the full judgment as a PDF for when you need the complete text for research or citation.

Can I filter judgments by date or case type?+

Yes. Use Advanced Filters to narrow results by decision date and by practice area, including Constitutional Law, Criminal Law, Service & Administrative Law, Family Law, Civil Property & Inheritance, and Labour & Industrial Law.

Can I search judgments by a specific judge?+

Yes. You can filter judgments by the judge or bench that decided the case, which is useful for tracking how a particular judge has reasoned on similar issues across multiple rulings.

What is Legal Case Shots?+

Legal Case Shots is a searchable database of Supreme Court of India judgments, each broken down into the case type, the court's key holding, and a practical lesson learnt, with the full judgment available as a PDF for citation or deeper reading.

Tax & Customs LawSupreme Court of India

APMC Yashwanthapura v. M/s Selva Foods

Civil Appeal · 2021 INSC 887Decided 14 Dec 2021
Civil Appeal No. 7706 of 2021
Justice R. Subhash Reddy · Justice Sanjiv Khanna

Background

M/s Selva Foods imported raw spices like methi and mustard seeds from outside Karnataka, cleaned and processed them, and then sold the processed goods within the market area regulated by the Agricultural Produce Marketing Committee (APMC), Yashwanthapura. The APMC found that Selva Foods had not paid the market fee on these sales and cancelled its licence; Selva Foods challenged this, and the High Court ruled in its favour, holding that no market fee was payable since the goods were "imported" and merely processed before sale.

Decision Breakdown

The Supreme Court disagreed with the High Court and allowed the APMC's appeal. Interpreting Section 65 of the Karnataka Agricultural Produce Marketing Act, the Court held that while agricultural produce brought into a market purely for processing (without selling it there) is exempt from market fee, that exemption does not apply once the processed produce is actually sold within the market area. Since Selva Foods did sell its processed spices within the APMC's market area, it was liable to pay the market fee, and the order confirming non-liability was set aside.

Lesson Learnt

Businesses that import raw agricultural produce, process it, and then sell the processed goods within a regulated market area cannot claim exemption from market fees merely because the goods were originally "imported": the fee exemption only protects processing that does not end in a local sale.

APMC Yashwanthapura v. M/s Selva Foods – Legal Case Shots | LegalAware