https://www.taxtmi.com/caselaws?id=164117 Under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 1990, entry of a motor vehicle into a local area for use or sale is the charging event, and "motor vehicle" is read with the Motor Vehicles Act. The analysis treats "purchase value" as including accessories fitted to the vehicle, so a chassis sent for body building and returned with the body mounted is assessed on the value of the fully built vehicle, not on the chassis alone. The mounted tanker or body is treated as an accessory for this purpose, and the reduction provision does not displace that basis. Decisions under different statutory schemes are distinguished. en-us Wed, 01 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164117 Under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 1990, entry of a motor vehicle into a local area for use or sale is the charging event, and "motor vehicle" is read with the Motor Vehicles Act. The analysis treats "purchase value" as including accessories fitted to the vehicle, so a chassis sent for body building and returned with the body mounted is assessed on the value of the fully built vehicle, not on the chassis alone. The mounted tanker or body is treated as an accessory for this purpose, and the reduction provision does not displace that basis. Decisions under different statutory schemes are distinguished. Case-Laws VAT and Sales Tax Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164117