2013 (8) TMI 864

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....e unit price, gross value and net value of that vehicle as Rs. 8,81,004.41. Value added tax (VAT) levied is added to make up the amount total payable to be Rs. 9,99,940. The authority under the Motor Vehicles Taxation Act, 1976, for short, "the MVT Act", insisted on adding not only the VAT component reflected by the retail invoice, but also an additional component towards VAT attributed to revision of rate of VAT. The challenge to such demand was negatived by the learned single judge holding that the date of registration is what is relevant under the MVT Act. The appellant stood criticised on behalf of the Department that an invoice was generated in March, 2013 anticipating a hike in VAT by April, 2013. 3. In this appeal against the deci....

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....among other things, payment of one time tax for new motor vehicles. The rate of one time tax is fixed at a percentage of the purchase value of the vehicle. Section 2(e) of the MVT Act provides that "purchase value" means the value of the vehicle as shown in the original purchase invoice. When the Legislature uses the tool "means", it means what is said and nothing beyond. When a statute says that a word or phrase shall "mean" certain things or acts, the definition is a hard-and-fast one, and no other meaning can be assigned to the term so defined. A definition is an explicit statement of the full connotation of a term. Where an interpretation clause defines a word to mean a particular thing, that definition is explanatory and prima facie re....