JUDGMENT :

Sri S.K. Mishra, J.

In this Commercial Tax Revision, the revisionist-assessee i.e. M/s Prabhagiya Vipran Prabandhak, Uttarakhand Van Vikas Nigam, Tanakpur, has assailed the judgment passed by the Commercial Tax Tribunal, Uttarakhand, Haldwani Bench, Haldwani, in Second Appeal No. 71 of 2012 filed under Section 53 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as “the Act”, for brevity), dismissing his appeal, wherein he has challenged the assessment of the year 2007-08 under the Act, and inclusion of the ‘Mandi Shulk’ in the sale price of the goods and merchandise dealt with by the Nigam.

2. The facts of the case, leading to filing of this Commercial Tax Revision, are that the revisionistassessee represents the State owned Corporation, which is engaged in the business of trading forest produce viz. timber, firewood, jadi booti etc. The revisionist-assessee was assessed to tax under Section 25(6) of the Act vide assessment order dated 26.04.2011, and the account books kept by the assessee were accepted. However, the amount charged as Mandi Shulk and development cess on the sale of forest produce from buyers was not declared as a part of the taxable tur