https://www.taxtmi.com/caselaws?id=359375 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. en-us Tue, 24 Apr 2018 00:00:00 +0530 Mon, 30 Apr 2018 06:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359375 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. Case-Laws VAT and Sales Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359375