Vehicles sales concludes at a place where registration takes place

Brief of the case:

• The Hon’ble Supreme Court in the case of Commissioner of Commercial Taxes vs. M/s KTC Automobiles held that in case of motor vehicles the registration and sale is a co-terminus activity.
• Thus, the place of registration is deemed as place at which sale gets concluded. Accordingly, the sales tax has to be paid as per the law in force in the state/Union Territory at which sales so concludes.
  

Facts of

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