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 the case: The assessee is engaged in the business of purchase and sale of Hyundai cars manufactured by Hyundai Motors Limited, Chennai. Assessee dealer is having head off...