TaxTMI 
TaxTMI 
2015 (4) TMI 777
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....e is between the same parties but with respect to different Assessment Years, all these appeals are decided and disposed of by this common judgment and order. 2.0. Feeling and aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal dated 03.07.2014 passed in Second Appeal Nos. 411 of 2014 to 413 of 2014, by which, the learned Tribunal has partly allowed the said appeals, however confirmed the imposition of tax and interest but removing the penalty imposed only, common appellant / dealer / assessee has preferred present Tax Appeals. 2.1. That Separate provisional assessment orders dated 16.04.20014 came to be passed by the Assessing Authority - Assistant Commissioner of Commercial Tax (3) (....
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....ntended that the during the warranty period he has replaced parts which did not include sale price of the motor cars, hence no tax is leviable. It appears that the submissions were also made on merits before the First Appellate Authority. Therefore, while touching the merits of the matter, the First Appellate Authority dismissed the three appeals. 2.3. Feeling aggrieved and dissatisfied with the three separate orders dated 21.5.2014 passed by the learned First Appellate Authority, the assessee/ dealer preferred Second Appeal Nos. 411 of 2014 to 413 of 2014 and by impugned common judgment and order, the learned Tribunal Tribunal has partly allowed the said appeals removing penalty imposed, however confirmed the imposition of tax and inter....
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.... did not charge anything from the owner of the cars. It is further submitted that as such whatever the parts are replaced by the dealer / assessee during the warranty period of motor cars, assessee / dealer used to send the particulars of the same to the manufacturer and the manufacturer instead of replacing the defective parts is giving the credit notes. It is submitted that therefore, when there is no element of sale there shall not be any liability of any tax on the amount mentioned in the credit notes. 3.1. Ms. Gargi Vyas, learned advocate for the appellant has heavily relied upon the recent decision of the Rajasthan High Court in the case of C.T.O (AE) vs. Marudhara Motors reported in (2009) 12 VAT Reporter 17; RLW2009(2) Raj 1430 i....
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....see / dealer made the payment of tax and interest and the only question submitted before the learned Tribunal was with respect to the penalty. It is submitted that in fact the purshis was also submitted before the learned Tribunal submitting that as the assessee / dealer had already made payment of tax and interest, the penalty be removed. It is submitted that considering the purshis submitted by the assessee / dealer before the learned Tribunal, the Tribunal had by common judgment and order removing the order of penalty by observing that the assessee / dealer had already paid the amount of tax and interest. It is submitted that therefore, as such now it is not open for the appellant / assessee / dealer to contend that they are not liable t....
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....bove decisions, it is requested to dismiss the present Tax Appeals. 5.0. Heard the learned advocates for the respective parties at length. That by the impugned common judgment and order, the learned Tribunal has confirmed the imposition of tax and interest on sales of parts during the warranty period of motor cars and tax element is to be deducted from the credit notes received for the spare parts. It is the case on behalf of appellant that during the case of transaction / transactions the assessee who is motor car dealer only replaced the defective parts during the warranty period of motor cars and manufacturer used to issue credit notes for the same and therefore, the appellant-assessee- dealer is not liable to pay tax on the sales of ....
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....ppeal is squarely covered by the decision of the Hon'ble Supreme Court in the case of Mohd. Ekram Khan and Sons (supra). 6.0. Now, so far as the decision of the Rajasthan High Court in the case of Marudhara Motors (supra) relied upon by the learned advocate for the assessee - dealer distinguishing the decision of the Hon'ble Supreme Court in the case Mohd. Ekram Khan and Sons (supra) is concerned, as such with respect we are not in agreement with the view taken by the Rajasthan High Court distinguishing the decision of the Hon'ble Supreme Court in the case of Mohd. Ekram Khan and Sons (supra). The issue involved is squarely covered against the assessee in view of the decision of the Hon'ble Supreme Court in the case of Mo....