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 […]