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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  

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