https://www.taxtmi.com/caselaws?id=101972 Section 3-F of the U.P. Sales Tax Act, 1948 was held to permit additional tax on dealers covered by section 3-D despite section 3-D(4), because the later provision expanded the charging scheme. Market fee recoverable from purchasers under section 17(iii)(b) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 was treated as a statutory levy authorised by law and therefore did not form part of the turnover of purchases for sales tax purposes. Commission paid to a commission agent in the market area was treated as a trade charge for services, not a statutory levy, and was included in purchase turnover. en-us Mon, 15 Sep 1980 00:00:00 +0530 Fri, 04 Jul 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101972 Section 3-F of the U.P. Sales Tax Act, 1948 was held to permit additional tax on dealers covered by section 3-D despite section 3-D(4), because the later provision expanded the charging scheme. Market fee recoverable from purchasers under section 17(iii)(b) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 was treated as a statutory levy authorised by law and therefore did not form part of the turnover of purchases for sales tax purposes. Commission paid to a commission agent in the market area was treated as a trade charge for services, not a statutory levy, and was included in purchase turnover. Case-Laws VAT and Sales Tax Mon, 15 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101972