Case Law Details
Case Name : The Commissioner of Central Excise Vs ADVS. Sri.John Varhese (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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The question concerns the “sale” of used cars. The Motor Vehicles Act, 1988, does not directly deal with the sale of a motor vehicle, a movable property; but the Sale of Goods Act, 1930, does. The Motor Vehicles Act, though, deals with the procedure post-sale. Here, a motor vehicle dealer is dealing in used cars. Is its transaction a sale in the conventional sense attracting the sales tax, or a service—as an intermediary, agent, or
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