Petitioner challenged demand for additional life tax based on ex-Showroom price instead of invoice value. Court relied on earlier precedent exempting tax on actual cost.
Directing respondents to register the Mercedes Benz Motor car without demanding additional life tax.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HONOURABLE SRI JUSTICE P.NAVEEN RAO
WRIT PETITION NO.25754 OF 2019
Date: 22.11.2019
Between:
M/s. Sai Life Sciences Limited, Rep., by its Director, U.Pradeep Kumar, S/o.U.Suraparaju, Aged about 45 yrs, R/o.H.No.133, SLN Terminus, Miyapur, Gachibowli, Hyderabad.
…..Petitioner
And
The State of Telangana, Rep., by its Principal Secretary, Transport Department, Secretariat, Hyderabad & others.
…..Respondents
The Court made the following:
THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION NO.25754 OF 2019
ORDER:
Heard learned counsel for the petitioner and learned Government Pleader for Transport.
reflected from the invoice. This view of learned Single Judge was upheld by the Division Bench of this Court.
any, shall stand closed.
___________________
P.NAVEEN RAO, J
22 nd November, 2019
Rds
2 issues framed by the court
Whether the State can levy life tax on the ex-Showroom price instead of the actual invoice cost.
Whether the petitioner must deposit additional life tax for permanent vehicle registration.
Colour shows how this judgement treated each authority
State of Telangana vs. Ms. Gayatri GauravFollowed¶16
W.P.No.5286 of 2018 upheld by W.A.No.805 of 2018
W.P.No.5286 of 2018Followed¶18
1 provisions across 1 enactments
M/s. Sai Life Sciences Limited, Rep. by its Director
The State of Telangana, Rep. by its Principal Secretary, Transport Department
P. NAVEEN RAO
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
