https://www.taxtmi.com/caselaws?id=164164 Amounts recovered by a motor vehicle dealer after legal delivery for registration charges, insurance premium and road tax were not part of the contract price and therefore did not form part of the "sale price" under section 2(31) of the West Bengal Sales Tax Act, 1994. The Tribunal treated those sums as post-sale reimbursements for obligations and services arising after the sale was complete, not as consideration for transfer of property in the vehicle. On that basis, such receipts were excluded from taxable turnover. en-us Fri, 23 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164164 Amounts recovered by a motor vehicle dealer after legal delivery for registration charges, insurance premium and road tax were not part of the contract price and therefore did not form part of the "sale price" under section 2(31) of the West Bengal Sales Tax Act, 1994. The Tribunal treated those sums as post-sale reimbursements for obligations and services arising after the sale was complete, not as consideration for transfer of property in the vehicle. On that basis, such receipts were excluded from taxable turnover. Case-Laws VAT and Sales Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164164