P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

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 2024 - All Rights Reserved