https://www.taxtmi.com/caselaws?id=258896 The court confirmed the imposition of tax on sales of parts during the warranty period of motor cars, holding the appellant liable for tax on transactions involving replacement parts. The court rejected the appellant's argument that no consideration was received for replacing defective parts and upheld the tax imposition based on legal precedents. Additionally, the court ruled that the appellant was liable for tax on credit notes received for spare parts sold during the warranty period, following the Supreme Court's decision on similar cases. The court dismissed the appeals, affirming the Tribunal's decision on tax liability and interest. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 22 Apr 2015 21:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258896 The court confirmed the imposition of tax on sales of parts during the warranty period of motor cars, holding the appellant liable for tax on transactions involving replacement parts. The court rejected the appellant's argument that no consideration was received for replacing defective parts and upheld the tax imposition based on legal precedents. Additionally, the court ruled that the appellant was liable for tax on credit notes received for spare parts sold during the warranty period, following the Supreme Court's decision on similar cases. The court dismissed the appeals, affirming the Tribunal's decision on tax liability and interest. Case-Laws VAT and Sales Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258896