https://www.taxtmi.com/caselaws?id=359375 The Appeals challenged the inclusion of depot charges in the sale price of Motor Vehicles under the Maharashtra Value Added Tax Act, 2002. The Court upheld the Tribunal's decision, stating that depot charges for pre-delivery activities are part of the sale price until registration, as per the Act's definition. Citing the Supreme Court ruling in Commissioner of Commercial Taxes Vs. M/s. KTC Automobiles, the Court emphasized that depot charges are integral to the sale price until the vehicle is ascertained at registration. The Appeals were dismissed, affirming the inclusion of depot charges in the sale price under the Act. 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 The Appeals challenged the inclusion of depot charges in the sale price of Motor Vehicles under the Maharashtra Value Added Tax Act, 2002. The Court upheld the Tribunal's decision, stating that depot charges for pre-delivery activities are part of the sale price until registration, as per the Act's definition. Citing the Supreme Court ruling in Commissioner of Commercial Taxes Vs. M/s. KTC Automobiles, the Court emphasized that depot charges are integral to the sale price until the vehicle is ascertained at registration. The Appeals were dismissed, affirming the inclusion of depot charges in the sale price under the Act. Case-Laws VAT and Sales Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359375