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2018 (4) TMI 1486 - HC - VAT and Sales TaxValuation - inclusion of depot charges - whether the depot charges i.e. handling and warehouse charges collected by the appellant would be a part of the sales price of Motor Vehicles chargeable to tax under the Act? - Held that: - Admittedly, depot charges are recovered for things done before delivery of the Motor Vehicles. The decision in the case of The Additional Commissioner of Sales Tax VAT-III, Mumbai Vs. Sehgal Autoriders Pvt. Ltd [2011 (7) TMI 55 - BOMBAY HIGH COURT] would not apply to the present case as the case admittedly dealt with registration charges and not depot charges, 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.
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