Supreme Court: Joint Disciplinary Proceedings Not Mandatory in Cases Involving Multiple Officers  ||  Supreme Court: Transferred Students Cannot Claim Government Fees After College Loses Recognition  ||  Supreme Court: Arbitration Clause Applies When Earlier Agreement is Imported “Body and Soul”  ||  J&K&L High Court: Seasonal Labourers Cannot Be Regularised Amid Government’s Blanket Ban  ||  Delhi High Court: Silence Amid Sustained Vilification May Undermine Public Confidence In Judiciary  ||  Calcutta HC Stays Eastern Railway Eviction Drive Affecting Around 6,000 Slum Dwellers Near Station  ||  J&K&L HC: Repeated Arrests U/S 107 Crpc After UAPA Bail Can be Fresh PSA Detention Grounds  ||  Del HC: Arrest Memo Listing Only Reasons Cannot Substitute Person-Specific Grounds of Arrest  ||  SC: Hostile Witness Testimony Can Support Acquittal as Well, Not Only Conviction  ||  SC: Appointing Candidates on Contract Against Advertised Regular Posts is Patently Illegal    

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