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of <h1>Court dismisses challenge to market fee inclusion in Sale Price under Uttarakhand VAT Act</h1> The Court dismissed the writ petition challenging the inclusion of market fee in the definition of Sale Price under the Uttarakhand Value Added Tax Act, ... - Issues involved: The petition seeks to challenge a Circular dated 18-03-2009 and a letter dated 06-03-2008 issued by the State of Uttarakhand regarding the inclusion of market fee (Mandi Shulk) in the definition of Sale Price under the Uttarakhand Value Added Tax, 2005.Judgment Details:1. Background and Dispute: The petitioner, a registered dealer, raised concerns about the Circular stating that market fee is included in Sale Price, which is inconsistent with the definition. The petitioner is a commission agent registered with the Krishi Utpadan Mandi Samiti and pays market fee and development cess on specified agriculture produce transactions.2. Petitioner's Grievance: The petitioner argued that market fee should not be part of Sale Price as per the definition. The respondents contended that market fee is covered under the definition of Sale Price as it includes any sum charged in the nature of tax, duty, or shulk.3. Legal Arguments: The main question was whether market fee collected by the Commission Agent could be part of Sale Price. The petitioner cited legal cases to support the exclusion of market fee from Sale Price, emphasizing that it is not part of the turnover for sales tax purposes.4. Interpretation of Sale Price: The State argued that the definition of Sale Price includes any other duty, which encompasses market fee collected by the dealer. The Court examined the English and Hindi versions of the definition to determine the inclusion of market fee.5. Decision: The Court found that market fee falls under the category of any other duty in the definition of Sale Price, as per the amended Uttarakhand Value Added Tax Act, 2005. The Court dismissed the writ petition, stating that the petitioner's claim was not tenable based on the interpretation of Sale Price and the purpose of the market fee.6. Conclusion: The petitioner's challenge to the Circular interpreting the inclusion of market fee in Sale Price was rejected, and the writ petition was dismissed based on the legal interpretation of the relevant provisions.This summary provides a detailed overview of the legal judgment, including the issues raised, arguments presented, and the Court's decision regarding the inclusion of market fee in the definition of Sale Price under the Uttarakhand Value Added Tax, 2005.
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