Depot charges before delivery form part of sale price under MVAT when recovered for seller's pre-delivery services.

Depot charges recovered for keeping motor vehicles after sale but before registration were treated as part of the sale price under the Maharashtra Value Added Tax Act, because the statutory definition includes sums charged for anything done by the seller at or before delivery. The court held that such pre-delivery services connected with the vehicles fell within this concept, and the earlier ruling on registration charges did not control the issue. It further noted that the later Supreme Court guidance on motor vehicles recognised the seller's obligations before delivery as part of the sale process. The appeals accordingly failed on merits, and the Tribunal's view in favour of the Revenue remained undisturbed.

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Issues: Whether depot charges collected for keeping motor vehicles after sale and before registration form part of the sale price under Section 2(25) of the Maharashtra Value Added Tax Act, 2002.

Analysis: The definition of sale price includes the amount of valuable consideration paid or payable to the dealer and any sum charged for anything done by the seller at the time of or before delivery. Depot charges were recovered for services connected with the vehicles before delivery and were therefore within the statutory meaning of sale price. The earlier decision dealing with registration charges did not govern the present controversy. The later Supreme Court ruling on motor vehicles treated the vehicle as ascertained goods only on appropriation for sale at or near the registering authority, and recognised that the seller's obligations before delivery remain part of the sale process.

Conclusion: Depot charges are includible in the sale price and liable to tax under the Act; the question raised does not give rise to a substantial question of law.

Final Conclusion: The appeals failed on merits and were dismissed, leaving the Tribunal's view in favour of the Revenue undisturbed.

Ratio Decidendi: Amounts recovered for things done by the seller before delivery of the goods fall within the statutory concept of sale price.

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