Supreme Court · 1996 INSC 195 · Decided 6 February 1996
M/S. Marikar Motors LTD. v. Sales Tax Officer and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 195 · [1996] 2 S.C.R. 217
- Case number
- CIVIL APPEAL No. 1015/1977
- Decided
- 6 February 1996
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Sales Tax: A B Kera/a Sales Tax Act-Dealer in motor vehicles and automobile parts-Sale on hire purchase basis-When. sales take effect-Held, it is only C when the purchaser exercises the option to purchase after fully paying the agreed amount-Not simply at the end of the hire purchase ment-If appeal not filed earlier, could be filed within. one month-To be taken as filed within time and disposed of accordingly-Question as to whether amount of rebate should have bee,n excluded from the tumove,.-..Left D open. KL. Johar & Co. v. Deputy Commercial Tax Officer,
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