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RITU BAHRI, RAKESH THAPLIYAL
D. D. Motors – Appellant
Versus
Commissioner, Commercial Tax, Uttarakhand – Respondent
JUDGMENT :
(per Ms. Ritu Bahri, C.J.)
The appellant M/s D.D. Motors has come up in the revision challenging the consolidated order passed by the Commercial Tax Tribunal dated 25.08.2014, whereby in an appeal for the assessment year 2005-2006 to 2010-2011, the Tribunal has held that the logistics charges, charged by the dealer/assessee, which includes the service tax charged by the dealer on the logistic charge will form the freight price and will be included in the taxable turn over, and in this backdrop, has affirmed the assessment order.
2. The revisionist is an assessee and even the authorized dealer of the Maruti Udyog Limited, and he had sold different cars of maruti limited from his show-room at Dehradun.
3. For the assessment year 2005-2006 to 2010-2011, are the regular assessment of the assessee was completed and he paid the tax. Subsequent to passing of the original assessment order, the assessee received a notice under section 29 (4) of the UK VAT Act, 2005, calling upon the revisionist to show-cause why tax should not be imposed on the logistic charges, charged separately by the revisionist/dealer in the sale invoices.
4. The case set up by the revisionist before the Authorit
Freight and logistic charges, when separately charged, cannot be included in the taxable turnover under the Uttarakhand VAT Act.
The main legal point established in the judgment is that transportation charges should be included in the sale price of goods under the Orissa Sales Tax Act only if there is evidence showing that the....
The main legal point established in the judgment is that the separately charged freight in the sale bill is not part of the sale price and is therefore excluded while calculating the taxable turnover....
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
Freight charges are considered part of the sale consideration in sales tax assessments, and authorities must thoroughly examine accounts rather than rely on estimates.
The court established that failure to maintain proper records and documentation by a transporter can lead to tax liability under the relevant tax provisions.
Freight charges must be included in the transaction value for excise duty assessment where the sale is on FOR basis.
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