https://www.taxtmi.com/caselaws?id=782329 HC upheld the levy of tax on parts replaced during the warranty and under Annual Maintenance Contracts, noting that the dealer had realized amounts from customers and failed to provide details linking parts to specific machinery and customers. The factual findings of the first appellate authority, including that consideration was charged, were not specifically challenged before the Tribunal or HC. Mere assertions of free replacement without supporting material were rejected. Relying on the SC judgment in Tata Motors, and finding it applicable in favour of the State, HC refused to interfere with the orders below and dismissed the revision. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782329 HC upheld the levy of tax on parts replaced during the warranty and under Annual Maintenance Contracts, noting that the dealer had realized amounts from customers and failed to provide details linking parts to specific machinery and customers. The factual findings of the first appellate authority, including that consideration was charged, were not specifically challenged before the Tribunal or HC. Mere assertions of free replacement without supporting material were rejected. Relying on the SC judgment in Tata Motors, and finding it applicable in favour of the State, HC refused to interfere with the orders below and dismissed the revision. Case-Laws VAT / Sales Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782329