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Supreme Court settles taxability of credit notes for warranty replacements in automobile sales: M/s. Tata Motors Ltd. vs. The Deputy Commissioner of Commercial Taxes (2023) INSC 469 (15 May 2023)

May 15, 2023 / Ahsanuddin Amanullah, B.V. Nagarathna, Indian Contract Act, 1872, Indian Contract Act, 1872 with Section 2 (d), Judges, K.M. Joseph, Sale, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 12, Sale of Goods Act, 1930 with Section 4, Sales Tax Law, Sales Tax Law with Section 2(38)

Supreme Court Clarifies Tax on Warranty Replacements in Automobile Sales (2023) LEGAL ISSUE: Whether credit notes issued by manufacturers to dealers for replacing defective auto parts under warranty are subject to sales tax. CASE TYPE: Sales Tax Law Case Name: M/s. Tata Motors Ltd. vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr. [Judgment Date]: […]

Supreme Court settles taxability of credit notes for warranty replacements in automobile sales: M/s. Tata Motors Ltd. vs. The Deputy Commissioner of Commercial Taxes (2023) INSC 469 (15 May 2023) Read Post »

Supreme Court settles tax liability on warranty replacements in automobile sales: Tata Motors vs. Deputy Commissioner (2023)

Supreme Court Clarifies Tax on Warranty Replacements: Tata Motors vs. Deputy Commissioner (2023) LEGAL ISSUE: Whether credit notes issued by manufacturers to dealers for warranty replacements are subject to sales tax. CASE TYPE: Sales Tax Law Case Name: M/S. TATA MOTORS LTD. vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL) & ANR. [Judgment Date]: 15 May