Broad sale price definition includes mandi shulk recovered by dealers under the Uttarakhand VAT framework.

The expression "sale price" under Section 2(42) of the Uttarakhand Value Added Tax Act, 2005 is broad enough to cover all valuable consideration received or receivable by a dealer, including sums charged for acts done in relation to goods and any other duty or tax. On that wording, mandi shulk recovered by a dealer from the purchaser falls within "sale price" because it is a statutory levy the dealer is entitled to recover. The commentary distinguishes this VAT provision from the narrower "purchase price" language considered under the U.P. Sales Tax Act and notes that the earlier contrary Division Bench view was incorrect on that distinction.

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Issues: Whether mandi shulk collected by a dealer is includible in the expression "sale price" under Section 2(42) of the Uttarakhand Value Added Tax Act, 2005.

Analysis: The expression "sale price" in Section 2(42) is broadly framed to cover the valuable consideration received or receivable by a dealer and to include any sum charged for anything done in respect of goods at or before delivery, as well as any other duty or tax. The Court distinguished the scheme considered in the earlier Supreme Court decision under the U.P. Sales Tax Act, 1948, where the relevant provision dealt with "purchase price", from the wider wording of the Uttarakhand VAT provision. It held that mandi shulk is a duty which the dealer is statutorily entitled to recover from the purchaser and, for that reason, falls within the statutory expression "any other duty or tax". The Court further held that the earlier Division Bench view excluding mandi shulk from sale price did not correctly appreciate this distinction and was liable to be overruled.

Conclusion: Mandi shulk is part of "sale price" under Section 2(42) of the Uttarakhand Value Added Tax Act, 2005, and the revisions fail.

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