https://www.taxtmi.com/caselaws?id=358828 Amounts received by an authorised dealer from the manufacturer for replacement of spare parts supplied under warranty were held liable to value added tax. The Court applied the binding Supreme Court ruling in Mohd. Ekram Khan and Sons, and rejected the assessee's attempt to distinguish the arrangement as principal to principal, noting that Navnit Motors Pvt. Ltd. had already considered and rejected that distinction on the same commercial arrangement. As the factual differentiation did not change the legal position, no substantial question of law arose in the appeal. en-us Tue, 17 Apr 2018 00:00:00 +0530 Thu, 19 Apr 2018 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358828 Amounts received by an authorised dealer from the manufacturer for replacement of spare parts supplied under warranty were held liable to value added tax. The Court applied the binding Supreme Court ruling in Mohd. Ekram Khan and Sons, and rejected the assessee's attempt to distinguish the arrangement as principal to principal, noting that Navnit Motors Pvt. Ltd. had already considered and rejected that distinction on the same commercial arrangement. As the factual differentiation did not change the legal position, no substantial question of law arose in the appeal. Case-Laws VAT and Sales Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358828