Supreme Court of India
M/s. Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the issue raised is required to be looked into by a larger Bench.
Judgment, page 9
From the headnote
Sales Tax :– Liability towards, in respect of the free replacement of defective parts in motor vehicles, during the period of warranty – Appel lant, dealer of Tata Motors – Warranty is given to the purchaser for free replacement of defective parts, during the period of war ranty – To facilitate this, the dealer is obliged to keep a stock o f 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 M otors and credit note may be given by Tata Motors for the said parts – Plea of Revenue that sales tax is
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