https://www.taxtmi.com/caselaws?id=308723 Under the Uttarakhand Value Added Tax Act, 2005, market fee (Mandi Shulk) realised by a commission agent in sales or purchases of agricultural produce is included in "sale price". The statutory definition in Section 2(42) was read to cover not only the dealer's consideration but also sums charged in the nature of duty or shulk, subject only to express exclusions. The Court treated the Hindi text as consistent with the English expression "any other duty" and held that market fee falls within that inclusive wording. It also noted that a fee may have the character of tax when imposed to raise general revenue, and the circular was upheld as reflecting the statute. en-us Wed, 01 Sep 2010 00:00:00 +0530 Sat, 15 Jul 2023 11:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308723 Under the Uttarakhand Value Added Tax Act, 2005, market fee (Mandi Shulk) realised by a commission agent in sales or purchases of agricultural produce is included in "sale price". The statutory definition in Section 2(42) was read to cover not only the dealer's consideration but also sums charged in the nature of duty or shulk, subject only to express exclusions. The Court treated the Hindi text as consistent with the English expression "any other duty" and held that market fee falls within that inclusive wording. It also noted that a fee may have the character of tax when imposed to raise general revenue, and the circular was upheld as reflecting the statute. Case-Laws VAT and Sales Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308723