2019 (4) TMI 70

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....No. 5 of the Clarifications issued vide Circular No. 76/50/2018-GST, dated 31-12-2018, pending disposal of this Writ Petition. This petition coming on for admission upon perusing the petition and the affidavit filed in support of WP(C) and upon hearing the arguments of M/S SUKUMAR NAINAN OOMMEN, ASHA ESTHER OOMMEN, JONATHAN P PAUL, LAKSHMI SEETHARAMAN, RAHUL IPE PRASAD and SHERRY SAMUEL OOMMEN, A....

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....t the amount of 1% the dealer collects from the purchaser of a car worth more than ten lakhs, under Section 206C(1F) of the Income Tax Act, cannot be treated as an integral part of the value of the goods and services supplied by the petitioner. According to him, the petitioner, as the dealer of the motor vehicle, acts only as an agent for the State to collect the income tax under Section 206C(1F).....