https://www.taxtmi.com/caselaws?id=308776 Mandi Shulk recovered by a commission agent from the purchaser did not form part of sale price under the Uttarakhand Value Added Tax Act, 2005 because the statutory scheme under the market fee provisions authorised collection of the levy for remittance to the Market Committee, not as consideration accruing to the dealer. Applying the principle that a levy recoverable from the purchaser and payable to a statutory authority is excluded from turnover, the Court held the amount non-includible in sale price and rejected the earlier contrary view. The revision was allowed and the assessment and appellate orders were set aside. en-us Fri, 22 Apr 2022 00:00:00 +0530 Fri, 28 Nov 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308776 Mandi Shulk recovered by a commission agent from the purchaser did not form part of sale price under the Uttarakhand Value Added Tax Act, 2005 because the statutory scheme under the market fee provisions authorised collection of the levy for remittance to the Market Committee, not as consideration accruing to the dealer. Applying the principle that a levy recoverable from the purchaser and payable to a statutory authority is excluded from turnover, the Court held the amount non-includible in sale price and rejected the earlier contrary view. The revision was allowed and the assessment and appellate orders were set aside. Case-Laws VAT / Sales Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308776