Accounting entry for sale of vehicle second hand - used car

the price at which u purchase will be recognised in ur books of a/cs.

Plaese refer AS-10

Kindly refer para 9.1 of AS 10 which states that cost of fixed assets includes its purchase price, non refundable taxes, directly incurred expenditure to bring the asset in working conditions for the intended use. From accounts perspective you need to evaluate all cost incurred based on guidance provided in AS 10