https://www.taxtmi.com/caselaws?id=777030 Handling and logistic charges collected by a vehicle dealer for post-sale services do not form part of the "sale price" under the Assam Value Added Tax, 2003 when they relate to activities undertaken after completion of the sale and transfer of the vehicle. The extended definition of sale price covers sums charged for work done in respect of goods at or before delivery, but not consideration for separate post-sale services. VAT and service tax operate in mutually exclusive fields, so charges already taxable as service under the Finance Act, 1994 are not exigible to VAT. The charges were therefore held taxable only as service. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777030 Handling and logistic charges collected by a vehicle dealer for post-sale services do not form part of the "sale price" under the Assam Value Added Tax, 2003 when they relate to activities undertaken after completion of the sale and transfer of the vehicle. The extended definition of sale price covers sums charged for work done in respect of goods at or before delivery, but not consideration for separate post-sale services. VAT and service tax operate in mutually exclusive fields, so charges already taxable as service under the Finance Act, 1994 are not exigible to VAT. The charges were therefore held taxable only as service. Case-Laws VAT / Sales Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777030