Sale of Goods Act, 1930 with Section 4

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)

/ 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)

/ Ahsanuddin Amanullah, B.V. Nagarathna, Judges, K.M. Joseph, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 12, Sale of Goods Act, 1930 with Section 4, Sale of Goods Act, 1930 with Section 59, Sales Tax Law, Sales Tax Law with Central Sales Tax Act, 1956, Sales Tax Law with Rajasthan Sales Tax Act, 1994

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

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

Supreme Court settles if Dharmada is part of Transaction Value in Central Excise Cases (9 April 2019)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 4, Deepak Gupta, Judges, S.A. Bobde, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 2(h), Sale of Goods Act, 1930 with Section 4, Transaction Value, Vineet Saran

Supreme Court Clarifies: Dharmada is Not Part of Transaction Value in Excise Duty Cases (2019) LEGAL ISSUE: Whether Dharmada, a voluntary charitable donation, is part of the transaction value for excise duty calculation. CASE TYPE: Central Excise Case Name: M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik Judgment Date: 9 April 2019 Introduction Date

Supreme Court settles if Dharmada is part of Transaction Value in Central Excise Cases (9 April 2019) Read Post »

Supreme Court Clarifies Market Fee Liability on Agricultural Produce: Arihant Udhyog vs. State of Rajasthan (2017)

/ A.K. Sikri, Ashok Bhushan, Judges, Market Fees, Rajasthan Agricultural Produce Market Rules, 1963, Rajasthan Agricultural Produce Markets Act, 1961, Rajasthan Agricultural Produce Markets Act, 1961 with Section 17, Sale and agreement to sell, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 19, Sale of Goods Act, 1930 with Section 4

LEGAL ISSUE: Determination of when a sale of goods is considered to have taken place within a market area for the purpose of levying market fees. CASE TYPE: Civil Law, Agricultural Market Regulation Case Name: M/s. Arihant Udhyog vs. State of Rajasthan & Ors. Judgment Date: June 9, 2017 Date of the Judgment: June 9,

Supreme Court Clarifies Market Fee Liability on Agricultural Produce: Arihant Udhyog vs. State of Rajasthan (2017) Read Post »

Scroll to Top