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Issues: Whether handling charges collected for facilitating registration of motor cycles form part of the sale price under section 2(25) of the Maharashtra Value Added Tax Act, 2002.
Analysis: The definition of sale price under section 2(25) includes the valuable consideration for the sale and any sum charged for anything done by the seller in respect of the goods at the time of or before delivery. The sale transaction was held to be complete when the price was received and the motor cycle, being specific goods in a deliverable state, was delivered to the purchaser with transfer of property. The statutory scheme under the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989 shows that registration is the obligation of the owner or purchaser, and the dealer, when assisting in registration, acts on behalf of the purchaser. Rule 47 specifically contemplates registration after delivery, and the charges for such facilitation are therefore for post-sale services and not for anything done by the seller before delivery. They do not answer the extended definition of sale price.
Conclusion: Handling charges for registration are not part of the sale price under section 2(25) of the Maharashtra Value Added Tax Act, 2002, and tax could not be levied on that amount.
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