https://www.taxtmi.com/caselaws?id=204571 Handling charges collected for facilitating motor cycle registration are not included in the sale price under section 2(25) of the Maharashtra Value Added Tax Act, 2002. The definition covers consideration for the sale and sums charged for things done by the seller in respect of the goods at or before delivery, but registration is the purchaser's statutory obligation under the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989. Because the dealer's assistance in registration is rendered on behalf of the purchaser after delivery, it is a post-sale service and does not form part of the sale price. Tax could not be levied on that amount. en-us Mon, 11 Jul 2011 00:00:00 +0530 Tue, 01 Jul 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204571 Handling charges collected for facilitating motor cycle registration are not included in the sale price under section 2(25) of the Maharashtra Value Added Tax Act, 2002. The definition covers consideration for the sale and sums charged for things done by the seller in respect of the goods at or before delivery, but registration is the purchaser's statutory obligation under the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989. Because the dealer's assistance in registration is rendered on behalf of the purchaser after delivery, it is a post-sale service and does not form part of the sale price. Tax could not be levied on that amount. Case-Laws VAT and Sales Tax Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204571