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2019 (1) TMI 1022
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....)<br>Dated:- 17-1-2019<br>WP(C) No. 680/2019 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : CHIEF FINANCIAL OFFICER, MR. MATHEW GEORGE ORDER Section 15 of the Goods and Services Tax Act speaks of the value of goods and services, besides defining how the value of supply shall be reckoned. It says that the value of supply of goods, services, or both shall be the transaction v....
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....the dealer of the motor vehicle, acts only as an agent for the State to collect the income tax under Section 206C(1F). And that amount will eventually goes to the vehicle purchaser's credit. 4. In this context, the learned Senior Counsel has drawn my attention to the last portion of Section 15(2)(a), which emphasises "charging of tax, duties, cess or fee by the supplier". Indeed, recently a....