Sales Tax Law

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 »

Tax Exemption for Tea Blending: Supreme Court rules on withdrawal of benefits in K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023)

/ Judges, Krishna Murari, M.R. Shah, Sales Tax Law, Sales Tax Law with Section 2(17), Tax Exemption

Supreme Court on Tax Exemption for Tea Blending: K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023) Date of the Judgment: May 12, 2023 Citation: 2023 INSC 530 Judges: M.R. Shah, J. (Majority Opinion), Krishna Murari, J. (Dissenting Opinion) Can a state government withdraw a tax exemption previously granted to small-scale industries? The Supreme

Tax Exemption for Tea Blending: Supreme Court rules on withdrawal of benefits in K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023) Read Post »

Scroll to Top