Valuation - Inclusion of Mandi Fees/ Mandi Shulk into the Sale ...

Case Laws VAT and Sales Tax

July 17, 2023

Valuation - Inclusion of Mandi Fees/ Mandi Shulk into the Sale Price for calculation of VAT - The expression ‘any other duty or tax’, is clearly broad enough to include the Mandi Shulk, which is nothing but a duty which the dealer is statutorily entitled to recover from the purchaser. Merely because it is statutorily recoverable by the dealer from the purchaser, it does not cease to be ‘any other duty’ within the meaning of ‘sale price’ defined in Section 2(42) of the Uttarakhand VAT Act. - Demand confirmed - HC

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Valuation - Inclusion of Mandi Fees/ Mandi Shulk into the Sale ...

Case Laws VAT and Sales Tax

July 17, 2023

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