https://www.taxtmi.com/caselaws?id=393105 Motor vehicle tax under the Kerala Motor Vehicle Taxation Act, 1976 must be computed on the purchase value shown in the genuine dealer invoice, because section 2(e) defines purchase value by reference to that invoice and includes applicable taxes and duties. The provisos apply only to dealer discount or rebate, imported vehicles, other non-purchase acquisitions, or cases where no invoice is available. An administrative or software-based manufacturer portal value cannot replace the statutory invoice value, and executive instructions cannot override the Act. On that basis, tax had to be levied on the invoice value and permanent registration granted accordingly. en-us Thu, 13 Feb 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393105 Motor vehicle tax under the Kerala Motor Vehicle Taxation Act, 1976 must be computed on the purchase value shown in the genuine dealer invoice, because section 2(e) defines purchase value by reference to that invoice and includes applicable taxes and duties. The provisos apply only to dealer discount or rebate, imported vehicles, other non-purchase acquisitions, or cases where no invoice is available. An administrative or software-based manufacturer portal value cannot replace the statutory invoice value, and executive instructions cannot override the Act. On that basis, tax had to be levied on the invoice value and permanent registration granted accordingly. Case-Laws Indian Laws Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393105