JUDGMENT

Dated this the 7^th day of October, 2024

The issues agitated in both these writ petitions are similar; hence, they are disposed of by a common judgment.

2. Petitioners in both these writ petitions approached this Court seeking a direction to the respondents to refund the excess amount collected as motor vehicle tax from the petitioners on account of the inclusion of the VAT component also while calculating one-time motor tax.

3. Petitioner in WP(C) No.17455 of 2014 purchased an Audi Q3 car on 21.09.2013 for a total price of Rs.30,82,000/-. Out of the said amount, Rs.4,36,300/- was on account of VAT, additional Cess, education Cess and other charges. The purchase value of the vehicle was only Rs.26,45,700/-. Petitioner seeks for a refund of Rs.65,445/- with interest at the rate of 12% from 18.09.2013.

4. Likewise, the petitioner in WP(C) No.27585 of 2013 purchased a Mercedez Benz C Class car on 30.08.2013 for a total price of Rs.34,02,140/-. Out of the said amount, Rs.4,38,345/- was on account of VAT, additional Cess, Education Cess and other charges. The purchase value of the vehicle was only Rs.29,63,794/-, and the petitioner seeks for a refund of Rs.65,751/- with interest at t