https://www.taxtmi.com/caselaws?id=440356 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. en-us Tue, 11 Jul 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440356 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. Case-Laws VAT / Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440356