Court Rules Against Retrospective Token Tax Demand on Vehicle Sales; Clarification Effective Post-November 26, 2019.

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....Valuation - Sale of vehicles - Demand of differential amount of token tax/fees of the vehicles sold - Any clarification issued by the department to a notification cannot have retrospective effect - the department issued the clarification on 26.11.2019. It is not in dispute that after the issuance of the aforesaid clarification the token tax is being calculated on the value of the vehicle including the amount of GST. - The impugned notices directing the petitioner to deposit the differential amount of tax / GST for the period from 03.08.2019 to 26.11.2019, are set aside. - HC....