Mehta Anil B. & Associates

Chartered Accountants

Anil Mehta  B.Com, FCA
50, 1st Flr, South Patel Nagar Mkt,
Near Patel Nagar Metro Station,
Opp. Metro Pillar No. 190, New Delhi-8
Cell :  98111-32901
Telefax:  4987-8684       
 
     
   
 
 
Section G : Wholesale and retail trade; Repair of motor vehicles, Motorcycles and Personal and Household goods
Division 50 : Sale, Maintenance and Repair of motor vehicles and Motorcycles; Retail sale of automotive fuel
 
Group Class Sub - Class Description
501 5010   Sale of motor vehicles [Includes wholesale and retail sale of new and used passenger motor vehicles and lorries, trailers and semi trailers].
    50101 Wholesale and retail sale of new passenger motor vehicles and lorries, trailers and semi trailers
    50102 Activities of the commission agents involved in the sale of new passenger motor vehicles and lorries, trailers and semi trailers
    50103 Activities of the dealers in used motor vehicles
502 5020 50200 Maintenance and repair of motor vehicles [including washing and polishing etc.]
503 5030 50300 Sale of motor vehicle parts and accessories [Includes wholesale and retail sale of all kinds of parts , components, and accessories for motor vehicles, when not combined with sale of such vehicles themselves.]
504 5040   Sale, maintenance and repair of motorcycles and related parts and accessories
    50401 Sale of new motorcycles, scooters and three wheelers
    50402 Activities of commission agents involved in the sale of motor cycles, scooters and three wheelers
    50403 Activities of the dealers in used motor cycles, scooters and three wheelers
    50404 Maintenance and repair of motor cycles, scooters and three wheelers
505 5050 50500 Retail sale of automotive fuel [ includes the activity of petrol filling stations. This activity is often combined with sales of lubricating products, cleaning and all other kinds of products for motor vehicles. If the main object, however, is the sale of automotive fuel or lubricants, they remain classified here.
 
 
 
     
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