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SUPREME COURT
Mr., Mr., JJ
Tata Motors Ltd. (M/s.) v. Deputy Commissioner of Commercial Taxes (Spl)
| Table of Content |
|---|
| 1. context of civil appeals and warranty agreements. (Para 2 , 3 , 4) |
| 2. factual background and case specifics. (Para 6) |
| 3. overview of related high court judgments. (Para 7 , 8) |
| 4. arguments related to warranty and sales tax. (Para 10 , 11) |
| 5. court's analysis on warranty and sales transactions. (Para 20 , 21 , 22) |
| 6. clarifies tax implications of credit notes. (Para 24 , 70) |
1. Leave granted.
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.
In some of the civil appeals, the dealers - assessee are the appellants, while in rest of the appeals the respective States are the appellants.
3. Preface:
By order dated 05.02.2019, reference has been made to a Bench of three Judges which shall hereinafter be referred to as the "Reference Order".
The pertinent paragraphs of the Reference Order read as under:
"15. We are not delving into the c
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