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Sales tax leviable on credit note issued by manufacturer to dealer relating to replacement of defective parts
Case Law Details
- Case Name
- Tata Motors Ltd. Vs Deputy Commissioner of Commercial Taxes (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Tata Motors Ltd. Vs Deputy Commissioner of Commercial Taxes (Supreme Court of India)
Supreme Court held that the credit note issued by a manufacturer to the dealer, relating to the replacement of defective parts, is a valuable consideration and hence, leviable to sales tax.
Conclusion- Held that a credit note issued by a manufacturer to the dealer, relating to the replacement of the defective parts, is a valuable consideration within the meaning of the definition of sale and hence, exigible to sales tax under the respective State enactments of the States under consideration. In the result, app...
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