https://www.taxtmi.com/caselaws?id=250189 Mandi fee payable by the purchaser under Rule 59 of the Rajasthan Agricultural Produce Marketing Rules, 1963 does not become part of the seller's "sale price" under Section 2(36) of the Rajasthan Value Added Tax Act, 2003 merely because the seller collects and is reimbursed for it. The statutory levy remains a buyer-side market fee paid for market facilities, not a charge by the seller forming part of the sale consideration. On that reasoning, tax, interest and penalty on the amount were not sustainable, and no substantial question of law arose under Section 84 of the Act. en-us Fri, 28 Feb 2014 00:00:00 +0530 Mon, 21 Sep 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250189 Mandi fee payable by the purchaser under Rule 59 of the Rajasthan Agricultural Produce Marketing Rules, 1963 does not become part of the seller's "sale price" under Section 2(36) of the Rajasthan Value Added Tax Act, 2003 merely because the seller collects and is reimbursed for it. The statutory levy remains a buyer-side market fee paid for market facilities, not a charge by the seller forming part of the sale consideration. On that reasoning, tax, interest and penalty on the amount were not sustainable, and no substantial question of law arose under Section 84 of the Act. Case-Laws VAT and Sales Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250189