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The HC held that the handling/logistic charges levied by the petitioner are post-sale services and do not form part of the "sale price" within section 2(44) of the Assam VAT Act. Finding that the charges were rendered after transfer of property and were subject to service taxation under the Finance Act, 1994, the Court concluded that the State cannot recharacterize and tax the same under the Assam VAT Act without impermissible overlap. The HC set aside and quashed the impugned assessment orders and demand notices dated 15-12-2016/16-12-2016 for the assessment years 2011-12 to 2014-15, and allowed the petition.
The HC held that the handling/logistic charges levied by the petitioner are post-sale services and do not form part of the "sale price" within section 2(44) of the Assam VAT Act. Finding that the charges were rendered after transfer of property and were subject to service taxation under the Finance Act, 1994, the Court concluded that the State cannot recharacterize and tax the same under the Assam VAT Act without impermissible overlap. The HC set aside and quashed the impugned assessment orders and demand notices dated 15-12-2016/16-12-2016 for the assessment years 2011-12 to 2014-15, and allowed the petition.
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