2023 Supreme(SC) 525
K. M. JOSEPH, B. V. NAGARATHNA, AHSANUDDIN AMANULLAH
Tata Motors Ltd. – Appellant
Versus
Deputy Commissioner of Commercial Taxes (SPL) – Respondent
Advocates appeared:
For the Appellant(s) : Mr. Kavin Gulati, Sr. Adv. Mr. Avi Tandon, Adv. Mr. Rohit Amit Sthalekar, Adv. Mr. Vishal Gehrana, Adv. Mr. Japppanpreet Hura, Adv. Mr. M. P. Devanath, AOR Ms. Pragati Neekhra, AOR Mr. Sonal Jain, AOR Mr. R. K. Raizada, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Ankit, Adv. Mr. Rahul Kaushik, AOR Mrs. Manik Karanjawala, AOR Mr. Irshad Ahmad, AOR Mr. Yashraj Singh Deora, AOR Mr. Priyesh Mohan Srivastava, Adv. Mr. Abhishek Singh, Adv. Mr. Punit Dutt Tyagi, AOR Mr. P. K. Manohar, AOR Mr. K. K. Mani, AOR Ms. T.archana, Adv. Mr. Rajeev Gupta, Adv. Mr. Vinay Rajput, Adv. M/S. Karanjawala & Co., AOR Mr. V Sridharan, Sr. Adv. Ms. Apeksha Mehta, Adv. Mr. Sahil Parghi, Adv. Ms. Neha Choudhary, Adv. Mr. Gopal Machiraju, Adv. Ms. Falguni Gupta, Adv. Ms. Umang Motiyani, Adv. Ms. Charanya Lakshmikumaran, AOR Dr. Manish Singhvi, Sr. Adv. Ms. Shubhangi Agarwal, Adv. Mr. Milind Kumar, AOR
For the Respondent(s): Mr. Nikhil Goel, A.A.G. Mr. V. N. Raghupathy, AOR Mr. Manendra Pal Gupta, Adv. Mr. Adithya Roy, Adv. Mrs. Ansha Varma, Adv. Mr. Sanjay Jain, AOR Mr. Kamlendra Mishra, AOR Mr. G. N. Reddy, AOR Mr. Pallav Shishodia, Sr. Adv. Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V T, Adv. Ms. Meena K Poulose, Adv. Mr. Rahul Kaushik, AOR Ms. Deepanwita Priyanka, AOR Mr. Bhakti Vardhan Singh, AOR Mr. Aniruddha Joshi, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Aaditya Aniruddha Pande, AOR Mr. Bharat Bagla, Adv. Mr. Sourav Singh, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Vishal Gehrana, Adv. Ms. Hanry Maisi, Adv. Mr. Jappanpreet Hora, Adv. Ms. Meghna Mishra, Adv. For M/S. Karanjawala & Co., AOR Mr. Saurabh Mishra, A.A.G. Mr. Pashupathi Nath Razdan, AOR Mr. Tarun Gulia, Adv. Ms. Maitreyee Jagat Joshi, Adv. Mr. Astik Gupta, Adv. Ms. Ayushi Mittal, Adv. Mr. Vipul Abhishek, Adv. Mr. Kuldeep Kumar Shukla, Adv. Mr. Nishe Rajen Shonker, AOR Ms. Rashmi Singhania, AOR Mr. Sarad Kumar Singhania, Adv. Mr. S. K. Upadhayay, Sr. Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. Akhileshwar Jha, Adv. Mr. Amit Kumar Chawla, Adv. Mr. Ravish Kumar Goyal, Adv. Mr. Nitin Sharma, Adv. Mr. Chaman Sharma, Adv. Mr. Naresh Kumar, AOR Mr. Alok Sangwan, Adv. Mr. Sumit Kumar Sharma, Adv. Ms. Ankita Choudhary, AAG Mr. Abhinav Shrivastava, Adv. Mr. Sunny Choudhary, AOR Ms. Radhika S. Adv. Mr. Shivang Rawat, Adv.
| Table of Content |
|---|
| 1. common questions of law and fact raised. (Para 1 , 2) |
| 2. focus on warranty implications in sales tax. (Para 3 , 4 , 5) |
| 3. factual background of automobile dealer transactions. (Para 6 , 7 , 8) |
| 4. arguments raised by appellants regarding sales tax. (Para 9 , 10 , 11) |
| 5. court observations on previous judgments. (Para 12 , 14 , 15) |
| 6. the nature of transactions under warranty and tax implications. (Para 42 , 49 , 50 , 51) |
| 7. conclusion on applicability of sales tax. (Para 70 , 71) |
B.V. NAGARATHNA, J.
2. These Civil Appeals arise from the judgments of the High Courts of Karnataka, Rajasthan, Allahabad, Madhya Pradesh, Bombay, Andhra Pradesh, Kerala and Gujarat. Since common questions of law and facts have been raised in these appeals vide Reference Order dated 05.12.2019 made by a Bench of two judges to a Bench comprising of three judges, the reference has been heard and is accordingly answered.
Preface:
The pertinent paragraphs of the Reference Order read as under:
4. The point for consideration under the Reference Order is, whether, a credit note issued by a manufacturer
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