Thottathil B. Radhakrishnan, J.

1. Does the purchase value of a vehicle, for the purpose of levy of tax under the Kerala Motor Vehicles Taxation Act, include the tax suffered under the Kerala Value Added Tax Act.

2. Appellant purchased a motor vehicle as per retail invoice which shows the unit price, gross value and net value of that vehicle as Rs.881004.41. Value Added Tax(VAT) levied is added to make up the amount total payable to be Rs.999940.00 The authority under the Motor Vehicles Taxation Act, 1975, for short, 'MVT Act', insisted on adding not only the VAT component reflected by the retail invoice, but also an additional component towards VAT attributed to revision of rate of VAT. The challenge to such demand was negatived by the learned single Judge holding that the date of registration is what is relevant under the MVT Act. The appellant stood criticised on behalf of the Department that an invoice was generated in March, 2013 anticipating a hike in VAT by April, 2013.

3. In this appeal against the decision of the learned single Judge, among other grounds raised on the basis of the provisions of the Sale of Goods Act, Articles 245 and 265 of the Constitution and