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TMI Blog2018 (4) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... arges, whereas the present case deals with depot charges which are not post sale activity. The depot charges are recovered for things done before delivery of the Motor Vehicles and would be included in the meaning of 'sale price' under Section 2(25) of the Act. This is self-evident from the plain meaning of the definition of 'sale price' - appeal dismissed - decided against appellant. - MAHARASHTRA VALUE ADDED TAX APPEAL NO. 48 and 49 OF 2017 IN VAT APPEAL NOS. 14 AND 15 OF 2016 - - - Dated:- 24-4-2018 - M.S. SANKLECHA, SANDEEP K. SHINDE, JJ. Mr. C.B. Thakar, Advocate for the appellant. Mr. Aditya Bapat, Special Counsel a/w. Ms. Jyoti Chavan, Advocate for the State-respondent. P.C. :- 1. These Appeals under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of sale price under Section 2(25) of the Act. Thus, not chargeable to tax under the Act, particularly so as the issue stands covered in its favour by the decision of this Court in the case of The Additional Commissioner of Sales Tax VAT-III, Mumbai Vs. Sehgal Autoriders Pvt. Ltd, 43 VST 398 (Bom). In the above case, this Court held that the registration charges being a post sale event cannot be considered to be a part of the sale price under the Act. 5. The definition of sale price under Section 2(25) of the Act is as under :- sale price means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the seller in respect of the goods at the time of or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the contract of sale by the seller at the time of registration. The impugned order followed the Apex Court decision and dismissed the Appeal of the appellant. 6. It is an undisputed position before us that, the issue involved in this case is only with regard to the depot charges and not with regard to the registration charges. The decision of this Court in the case of Sehgal Autoriders Pvt. Ltd (supra), admittedly dealt with registration charges and not depot charges. Therefore, will not apply to the present case. In any event, as observed by the Apex Court in KTC Automobiles (supra), particularly, in paras-14 and 16 thereof which has been relied upon in the impugned order of the Tribunal, the sale of motor vehicle become ..... X X X X Extracts X X X X X X X X Extracts X X X X
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