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TMI Blog2010 (9) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... against the Uttarakhand Value Added Tax, 2005. 2. Brief facts giving rise to this petition, are that the petitioner is a registered dealer with the Commercial Tax Department and dealing in sale and purchase of agriculture produce as commission agent or Arhatiya. Being a commission agent, he is also registered with Krishi Utpadan Mandi Samiti as per the provision of U.P. Krishi Utpadan Mandi Adhiniyam, 1964 and rules thereof. He use to pay the market fee on the transactions of sale of specified agriculture produce in the market area at such rates, being not less than one percentum and not more than two and half percentum of the price of the agriculture produce sold, as the State Government may specify by notification, and development ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Value Added Tax Act). It is also alleged in the counter affidavit that the Mandi Shulk is charged in the sale memo/bill forms which is an integral part of the Sale Price and the same should be included in the sale price for calculation and charging of tax under the Value Added Tax. It is further stated in the counter affidavit that Mandi Shulk is neither cash discount or commission or trade discount nor cost of outward freight or delivery or the cost of installation nor the amount of tax under the Value Added Tax Act, therefore, it is covered by the definition of 'Sale Price'. 6. I have heard Sri H.M. Bhatia, learned Counsel for the petitioner and Sri Sudhir Kumar, learned Brief Holder on behalf of the respondents and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 17(ii)(b) (1) of the Adhiniyam. Whereas the levy under Section 21-A of the Madras Prohibition Act, 1937 was sales tax payable to the Market Committee and secondly whereas the former provision stated that every person or institution which sells foreign liquor. Shall collect from the purchaser and pay over to the Government., the latter provision states that if the produce is sold through a commission agent, the commission agent may realize the market fees from the purchaser and shall be liable to pay the same to the committee . The levies in both the cases are statutory although under the Madras Prohibition Act, 1937, it is a tax payable to the Government and under the Adhiniyam, it is a fee payable to the Market Committee which is a sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'any other duty' which denotes to 'any other shulk' in Hindi version and market fee collected by the dealer/commission agent is covered under this head. 12. Learned Counsel for the petitioner vehemently refuted the above submission of learned Brief Holder and submitted that Hindi version of definition of 'Sale Price' is in conflict with the English version, hence preference should be given to English version and words 'any other duty' in the definition of 'Sale Price' do not cover Mandi Shulk. In support of his contention he has cited before me a Full Bench case of Allahabad High Court, Smt. Ram Rati and Ors. v. Gram Samaj, Jehwa and Ors., reported in AIR 1974 Allahabad 106. In paragraph No. 8 thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;kqYd** is denoted. If we see the meaning of word 'duty' in English to Hindi Dictionary, then we find the meaning of word 'duty' as ^^'kqYd**. In this way I do not find any substance in the submission of learned Counsel for the petitioner that the Hindi version of the definition of Sale Price cannot be relied upon. Now there remains no doubt that the words 'any other duty' mentioned in the definition of Sale Price given under Section 2(42) of Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Amendment Act, 2008, would certainly include market fee within ^^vU; 'kqYd** ( any other duty ). 15. It is also pertinent to mention here that in the definition of Sale Price it has been specifically menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Value Added Tax. It does mean that Mandi Shulk is to provide general revenue of the authority. Therefore, the submission of learned Counsel for the petitioner in this regard is not tenable. 18. So far as the observations made by the Hon'ble Apex Court in the case of M/s Anand Swarup Mahesh Kumar v. The Commissioner of Sales Tax, reported in AIR 1981 Supreme Court 440, (supra) is concerned, as stated earlier, the question before me is to the effect that whether the definition of Sale Price given under Section 2(42) of Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Amendment Act, 2008, includes the market fee (Mandi Shulk) or not, therefore, the observations of Hon'ble Apex Court cannot be taken into account to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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