Obligation to obtain RC is upon buyer. Facilitation of RC by seller is in nature of service rendered by Seller. Charges therefore recovered by seller can not form part of turnover of seller. RC charges therefore do not fall under " amount charged by seller in respect of goods at the time or before the delivery there of"
Sehgal Autoriders P Ld (Bom) 18 STM 285
Sehgal Autoriders P Ld (Bom) 18 STM 285
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