Case Law Details
M/s Millennium Infra & Reality Projects Pvt. Ltd. Vs State of Telangana (Telangana High Court)
State cannot be allowed to levy life tax on the ex-showroom price shown in the price list, when it is not the actual cost of the vehicle and the life tax has to be levied on the actual cost of the vehicle as paid by the purchaser of the vehicle which can be reflected from the invoice.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard learned counsel for the petitioner and learned Government Pleader for Transport.
2. Petitioner claims to have purchased JAGUAR XF 2.0L DIESEL PRESTIGE BSIV from Sree Krishna Automotives Hyderabad Pvt. Ltd., on 5.11.2018 for an invoice amount of Rs.41,70,382/-. At the time of purchase, petitioner paid a sum of Rs.5,86,995/- towards tax and the vehicle was given Temporary Registration No.TS 09 BZ TR 2985. When petitioner approached the respondents to register her vehicle permanently, the respondents declined to issue permanent registration number for the vehicle and demanded excess amount payable towards life tax based on the actual ex-showroom price. According to petitioner life tax is payable on the invoice but not on the ex Showroom price and therefore petitioner is not required to pay the additional tax demanded.
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