2018 (4) TMI 1486

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....ommon impugned order dated 28th February, 2017 disposes of the appellant's appeals of Financial Year 2006-07 and 2009-10. Therefore, the two Appeals. 2. The appellant-assessee has urged the following identical questions of law in the two Appeals for our consideration: "1. On the facts and circumstances of the case whether Tribunal is justified in holding that "depot charges" are liable to MVAT Act, 2002 ? 2. When the sale is complete by raising invoice and acceptance of ascertained car by the buyer, whether "depot charges" charged for subsequent period till registration under Motor Vehicles Act is obtained by buyers, are liable to be included in sale price under Section 2(25) of the MVAT Act, 2002 ?" 3. As is evident from the propos....

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....Central Excise Act, 1944 or the Customs Act, 1962 or the Bombay Prohibition Act, 1949, shall be deemed to be part of the sale price of such goods, whether such duties are paid or payable by or on behalf of the seller or the purchaser or any other person." 5. The impugned order of the Tribunal after making note of the definition of "sales price" as provided under Section 2(25) of the Act holds that it would not only include the amount of valuable consideration paid or payable to a dealer, but it also includes any sum charged for anything done by the seller at the time of or before delivery thereof. Admittedly, depot charges are recovered for things done before delivery of the Motor Vehicles. The impugned order of the Tribunal holds that the....