2025-VIL-893-GAU
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VAT High Court Cases

Assam VAT Act, 2003 - Section 2(44) – Sale price, Includability of handling/logistic charges – Levy of VAT on the handling/logistic charges charged by the petitioner from its customers for various post-sale services. The petitioner contended that these charges were for services rendered after the sale of the vehicles was complete and therefore, did not form part of the "sale price" under the Assam VAT Act, and were instead taxable under the Finance Act, 1994 as service tax, which the petitioner had already paid - Whether the handling/logistic charges charged by the petitioner from its customers for post-sale services should be included in the "sale price" under the AVAT Act, 2003 and subjected to VAT, or whether they are taxable only under the Finance Act, 1994 as service tax - HELD - The transfer of the property in the goods in pursuance of the sale contract, took place against the payment of the price of the vehicle and the delivery of the goods was affected by the petitioner to its customer. The services rendered by the petitioner which is charged under the heading “handling/logistic charges” also includes services rendered by the petitioner at the specific request of the customer after the vehicle was transferred to the customer and it had become the property of the buyer - The handling/logistic charges charged by the petitioner for post-sale services rendered to the customers do not fall within the extended meaning of "sale price" under Section 2(44) of the Assam VAT Act, 2003, as they are not sums charged for anything done by the dealer in respect of the goods at the time of or before the delivery of the goods - Since the petitioner had already paid service tax on these charges under the Finance Act, 1994, the State cannot impose VAT on the same transaction under the Assam VAT Act - The handling/logistic charges would not fall within the extended meaning of the expression “sale price” - the impugned assessment orders and notices of demand are set aside – The writ petitions are allowed
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