https://www.taxtmi.com/caselaws?id=439112 Life tax under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 is computed on the "cost of the vehicle" and not on the invoice value including GST and compensation cess, unless the statute or a valid notification clearly extends the taxable base. The commentary notes that the expression refers to the amount actually paid as consideration for the vehicle, so statutory taxes cannot be added to the base by implication. It also records that excess tax collected is refundable where the refund claim is made within the applicable limitation period. en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439112 Life tax under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 is computed on the "cost of the vehicle" and not on the invoice value including GST and compensation cess, unless the statute or a valid notification clearly extends the taxable base. The commentary notes that the expression refers to the amount actually paid as consideration for the vehicle, so statutory taxes cannot be added to the base by implication. It also records that excess tax collected is refundable where the refund claim is made within the applicable limitation period. Case-Laws GST Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439112