https://www.taxtmi.com/caselaws?id=465450 A 93-day delay in filing the revision was condoned because the revision was supported by an explanation for the short delay and raised a question requiring determination. On the substantive issue, the Court expressed doubt about an earlier Division Bench view excluding Mandi Shulk from the statutory definition of sale price under the VAT law, noting that the definition includes valuable consideration and specified duties or taxes. The earlier view was therefore referred to a larger Bench for reconsideration, and the inclusion question was left open for final determination. en-us Fri, 21 Apr 2023 00:00:00 +0530 Wed, 24 Dec 2025 19:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465450 A 93-day delay in filing the revision was condoned because the revision was supported by an explanation for the short delay and raised a question requiring determination. On the substantive issue, the Court expressed doubt about an earlier Division Bench view excluding Mandi Shulk from the statutory definition of sale price under the VAT law, noting that the definition includes valuable consideration and specified duties or taxes. The earlier view was therefore referred to a larger Bench for reconsideration, and the inclusion question was left open for final determination. Case-Laws VAT / Sales Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465450