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Supreme Court of India

M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.

Neutral citation
Bench K. M. Joseph, B. V. Nagarathna and Ahsanuddin Amanullah JJ.
Decided 15 May 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that the amount shown in the account of the dealer in the form of a credit note is nothing but a price received for a sale of a spare part by the dealer which is from his stock and which belongs to him.

Judgment, page 69

From the headnote

Sales Tax – Credit Note – Warranty Agreement – Whether, a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile is exigible to sales tax under the sales tax enactments of the respective States – Observations made by Supreme Court in Mohd. Ekram Khan case wherein three other judgments of the Delhi High Court, Madhya Pradesh High Court and Kerala High Court in Prem Nath Motors; Prem Motors and Geo Motors respectively were…

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