NDLI: M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	free replacement of defective parts warranty period motor vehicles Sales Tax liability
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Sale of Goods Act, 1930 (3 of 1930)
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Matter Referred to Larger Bench
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 of warranty – 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 –Plea of Revenue that sales tax is liable to be paid even qua the return of the spare parts, as credit note is given to the dealer for the same – Assessment order and appeal went against the appellant –Tribunal held in favour of the appellant – High Court set aside the order and restored the order of the assessing authority – Held: Judgment in Mohd. Ekram Khan & Sons case refers to the credit notes received as consideration for the replacement; but the moot point is whether credit notes can be treated as a mode of payment or not – Issue raised, as to whether, in the case of warranty for the supply of free spare parts; once the replacement is made, and the defective part is returned to the manufacturer, sales tax would be payable on such a transaction, based on a credit note, which maybe issued for the said purpose, required to be looked into by a larger Bench – Papers be placed before Hon’ble the Chief Justice for necessary action..
Judge	Hon'ble Mr. Justice Sanjay Kishan Kaul
Neutral Citation	2019 INSC 134
Petitioner	M/s. Tata Motors Ltd.
Respondent	The Deputy Commissioner Of Commercial Taxes (spl) & Anr.
SCR	[2019] 3 S.C.R. 835
Judgement Date	2019-02-05
Case Number	1822

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

Please Log-in to view this content

M/s Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

National Travel Services Vs. Commissioner of Income Tax, Delhi, Viii

M/s. Dynamic Orthopedics Pvt. Ltd. Vs. Commissioner of Income Tax, Cochin, Kerala

M/s. Jindal Stainless Ltd. & Anr. Vs. State of Haryana and Ors.

Mp Rural Road Development Authority & Anr Vs. M/s. L.g. Chaudhary Engineers & Cont.

Commissioner of Gst and Central Excise Vs. M/s Citi Bank N. A.

M/s. Lisie Medical Instituions Vs. The State of Kerala & Ors.

Reshma Kumari and Others Vs. Madan Mohan and Another

Aneeta Hada Vs. M/s. Godfather Travels & Tours Pvt. Ltd.

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

Please Log-in to view this content

Similar Documents

M/s Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

National Travel Services Vs. Commissioner of Income Tax, Delhi, Viii

M/s. Dynamic Orthopedics Pvt. Ltd. Vs. Commissioner of Income Tax, Cochin, Kerala

M/s. Jindal Stainless Ltd. & Anr. Vs. State of Haryana and Ors.

Mp Rural Road Development Authority & Anr Vs. M/s. L.g. Chaudhary Engineers & Cont.

Commissioner of Gst and Central Excise Vs. M/s Citi Bank N. A.

M/s. Lisie Medical Instituions Vs. The State of Kerala & Ors.

Reshma Kumari and Others Vs. Madan Mohan and Another

Aneeta Hada Vs. M/s. Godfather Travels & Tours Pvt. Ltd.

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (spl) & Anr.