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VIPIN SANGHI, MANOJ KUMAR TIWARI, RAVINDRA MAITHANI
Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar – Appellant
Versus
Commissioner Commercial Tax Uttarakhand, Dehradun – Respondent
JUDGMENT :
Vipin Sanghi, J.
1. This reference has been made to the Larger Bench by the Division Bench vide order dated 21.04.2023. Insofar as, it is relevant, the order of reference reads as follows :-
5. The revisionist places reliance on a judgment rendered by a Co-ordinate Bench of this Court in Commercial Tax Revision No.23 of 2013, dated 22.04.2022. The Coordinate Bench has held in Paragraph Nos.14 to 16 of the said judgment as follows:-
“14. Looking from another angle, the term ‘sale price’ has been defined under Sub-Section 42 of Section 2 of the Uttarakhand VAT Act, 2005. It reads as follows:-
(42) "Sale Price" means the amount of valuable consideration received or receivable by a dealer for sale of any goods and shall include any sum charged for anything done by the dealer in respect of goods at the time or before the delivery thereof, excise duty, special excise duty or any other duty or tax but shall not include-
(a) any sum allowed by the seller of goods to
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
The main legal point established is that the Mandi Shulk should not be included in the sale price of goods and merchandise dealt with by the Nigam, based on the interpretation of relevant provisions ....
The main legal point established in the judgment is the requirement for the assessing authority to record reasons before initiating proceedings under Section 35(7) of the JVAT Act and the emphasis on....
The main legal point established in the judgment is that the separately charged freight in the sale bill is not part of the sale price and is therefore excluded while calculating the taxable turnover....
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
The service tax component collected by the petitioners is not includible as part of the taxable turnover of sales for the purpose of paying VAT, based on the interpretation of relevant provisions and....
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