Supreme Court · 2019 INSC 134 · Decided 5 February 2019
M/S. Tata Motors LTD. v. The Deputy Commissioner of Commercial Taxes (Spl) & ANR.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 134 · [2019] 3 S.C.R. 835
- Case number
- CIVIL APPEAL No. 1822/2007
- Decided
- 5 February 2019
- Bench
- L. NAGESWARA RAO, SANJAY KISHAN KAUL (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
Headnote
Sales Tax :- Liability towards, in respect of the free replacement of defective parts in motor vehicles, during the period of warranty - Appellant, dealer of Tata Motors - Warranty is given to the purchaser for free replacement of defective parts, during the period To facilitate this, the dealer is obliged to keep a stock of spare parts - Sales tax is paid on the stock of spare parts so purchased from Tata Motors - Defective parts are sent back by the dealer to Tata Motors and credit note may be given by Tata Motors for the said parts -
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