Supreme Court · 2023 INSC 533 · Decided 15 May 2023
M/S Tata Motors LTD. v. The Deputy Commissioner of Commercial Taxes (Spl) & ANR.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 533 · [2023] 10 S.C.R. 1268
- Case number
- CIVIL APPEAL No. 1822/2007
- Decided
- 15 May 2023
- Bench
- K.M. JOSEPH, B.V. NAGARATHNA, AHSANUDDIN AMANULLAH (3-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
Headnote
Sales Tax - Credit Note - Warranty Agreement - Whether, a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part in the automobile sold pursuant to being collateral to the sale of the automobile is exigible to sales tax under the sales tax enactments of the respective States - Observations made by Supreme Court in Mohd. Ekram Khan case wherein three other judgments of the Delhi High Court, Madhya Pradesh High Court and Kerala High
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)