MVAT on registration/handling/insurance charges on Motor car sold by dealers – HC Quashes 69 Assessment Orders

Modi Car Agencies Pvt. Ltd. Vs State of Maharashtra (Bombay High Court)

Bombay High Court sets aside 69 Assessment Orders under MVAT Act, 2002 levying MVAT on registration charges, handling charges, insurance charges and incentives collected from customers with a direction to Assessing Officer to reconsider the issue on the basis of the decision of Maharashtra Sales Tax Tribunal in BU Bhandari Auto which reversed the Advance Ruling on the basis of which Assessment Orders were passed.

FULL TEXT OF THE JUDGME

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