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 controversy in any further detail as we are of the opinion that the issue raised is required to be looked into by a larger Bench. The crucial point which would arise for consideration, and over which the matter needs to be debated, is as to whether, in the case of such a warranty for the supply of free spare parts; once the replacement is made, and the defective part is returned to the ma