Case Law Details
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 JUDGMENT/ORDER OF BOMBAY HIGH COURT
Rule. Rule made returnable forthwith. Respondents were served. Taken for disposal.
2. The Petitioners in these Petitions are motor vehicle dealers, and they are engaged in the business of selling motor vehicles. The Petitioners charge road tax, insurance premium, octroi duty and other charges and duties from their customers. A question has arisen about the applicability of the Value Added Tax (VAT) under the Maharashtra Value Added Tax Act, 2002 (MVAT Act). The assessment orders have been passed against the Petitioners, holding that the tax is leviable under the MVAT Act of 2002. Challenging this order of assessment, the Petitioners are before us.
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