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 :-

“4. The question of law which arises for consideration in the present revision is whether Mandi Fees charged by the Mandi could be treated as a part of sale price under Section 2(42) of the Uttarakhand Value Added Tax Act.

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