The petitioner challenged an additional life tax demand based on ex-showroom price rather than invoice price. The court followed earlier decisions holding tax should be on actual cost and allowed the writ petition.
Directed respondents to register the vehicle without demanding additional life tax based on ex-showroom price.
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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO
WRIT PETITION No.16555 OF 2019
Dated:06.08.2019
Between:
Innocorp Limited, having its office at # Plot No.41-7, IDA, Mallapur, Medchal, Ranga Reddy District, Telangana, rep., By its Director Mr. Venu Garapati
.. Petitioner
And
State of Telangana, rep., by its Principal Secretary, Transport Department, Secretariat, Hyderabad and others .. Respondents
This court made the following :
THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.16555 OF 2019
ORDER :
Heard learned counsel for the petitioner and learned Government Pleader for Transport.
vehicle and the life tax has to be levied on the actual cost of the vehicle as paid by the purchaser of the vehicle which can be reflected from the invoice. This view of learned Single Judge was upheld by the Division Bench of this Court.
P.NAVEEN RAO, J
Date:06.08.2019 KH
2 issues framed by the court
Whether life tax on a vehicle should be levied on the ex-showroom price or on the actual purchase price reflected in the invoice.
Whether a petitioner who paid life tax on the invoice price must deposit an additional amount based on the ex-showroom price for permanent registration.
Innocorp Limited
State of Telangana
P.NAveen Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
