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2016 (7) TMI 1391 - SCH - VAT and Sales TaxResale of the used motor vehicle - Claim of Exemption on sale of motor cars or other capital assets u/s 6(3) of the Delhi Value Added Tax Act, 2004 (DVAT) - motor cars to be treated as plant or not - the decision in the case of Anand Decors, Print-N-Wrap, Diwan Saheb Fashins Pvt. Ltd. Al-Pack Industries, Afflatus International, , Meenabazar, Agarwal Agencies Pvt. Ltd., B And M Corporation, East West Linkers Versus Commissioner of Trade And Taxes, New Delhi [2014 (12) TMI 1024 - DELHI HIGH COURT] contested - Held that: - leave granted.
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