Supreme Court: Ad Valorem Court Fees Apply to Appeals Seeking Statutory Land Acquisition Benefits  ||  Supreme Court: Cruise Voyages Remain Shipping Business under Section 44B Despite Onboard Services  ||  Supreme Court: People Abandon Cattle on Roads But Object to Their Use For Food  ||  Supreme Court Stays CIC Decision Declaring NSE Subject to the RTI Act  ||  SC: Wife May Be Denied Interim Maintenance if Husband Ex Facie Establishes Adultery  ||  SC: Prior Testimony is Inadmissible without Section 299 CrPC Order against Absconder  ||  Supreme Court: Administrative Action Can't Be Invalidated Solely for Lacking Formal Order  ||  Calcutta High Court: Section 141 NI Act Does Not Apply to Sole Proprietorships  ||  Orissa High Court Criticizes Magistrate for Defying Direction in Cheque Bounce Case  ||  Delhi High Court Safeguards Yuvraj Singh's Personality Rights, Orders Deepfake Takedown    

SC: Credit Note Issued in Consideration of Replacement of Defective Part Attracts Sales Tax - (17 May 2023)

SALES TAX/VAT

Supreme Court has held that credit note issued by manufacturer of automobiles to its dealer in consideration of replacement of defective part pursuant to warranty agreement can be claimed by dealer under sales tax.

Tags : SUPREME COURT   SALES TAX   CREDIT NOTE   DEFECTIVE PART  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved