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2010 (4) TMI 972 - AT - VAT and Sales TaxWhether receipts of the sums by the dealer from the customers to whom the motor vehicles were sold by the dealer towards registration, road tax and insurance premium form part of the sales price of the motor vehicles as defined in section 2(31) of the WBST Act, 1994? Held that:- Neither of the sides asserted whether after the sale, physical possession of the goods retained by the dealer. Even if it retained, it was retained by the dealer as bailee for the purpose of service of registration, insurance and payment of road tax. This possession is a possession on behalf of the person to whom the goods were sold. Any amount spent in respect of those retained goods during such possession was spent on behalf of the buyer and as such it would not fall within the meaning of section 2(31). Application succeeds and the impugned order passed on January 20, 2009 by Shri M.C. Mukhopadhyay, Special Commissioner of Commercial Taxes, in the Revision Case No. 33/08-09 is set aside. The impugned order of assessment stands modified in exclusion of the sums included to the G.T in respect of charges on road tax, insurance charges and registration cost which are held not to be included in the "sale price" within the meaning of section 2(31) of the WBST Act, 1994.
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