2016 (12) TMI 6

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....l the instant petitions is the same relating to the replacement of the parts to the customers of spare parts as to whether it is sale or not. Being identical all the petitions are decided by this common order. 2. All the respondent/assessees are dealers of various automobiles companies and their claim was that during the warranty period they have to replace defective parts and as per the agreement with the manufacturer of the vehicles, the respondent/assessee being a dealer replaces the same and neither any amount is charged by the respondent/assessees from the consumer nor chargeable. The manufacturer companies of the vehicles gives/issues credit notes to the respondent dealers. It was contended that the respondent has a contract with the....

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....replacement cannot be treated as sale. On a further appeal by the revenue, before Rajasthan Tax Board also resulted into dismissal of the appeal. 5. Ld. Counsel for the Revenue contended that the Judgment in the case of Mohd. Ekram Khan & Sons (supra) lays down the correct law and further contended that the judgment of M/s Marudhara Motors (supra) is itself distinguishable to the judgment of Mohd. Ekram's Khan & Sons (supra). It was further contended that the Kerala High Court in the case of MGF Motors Ltd. Vs. State of Kerala: (2012) 55 VST 81 (Ker) and Gujarat High Court in the case of Kataria Automobiles (P.) Ltd. Vs. State of Gujarat : 2015 (4) TMI 777 have squarely followed the judgment of Mohd. Ekram Khan & Sons (supra). He also ....

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....s (supra) and it is also an admitted fact that the matter of M/s Marudhara Motors (supra) has been challenged in Apex Court, which is still pending. 9. Both the counsels for the Revenue as well as the assessees after arguing for some time contended during the Course of hearing, that all these petitions be disposed off by this Court, to be governed in the light of the judgment pending before Apex Court in the case of M/s Marudhara Motors (supra), to avoid multiplication of litigation which otherwise can be saved by disposing off all these petitions and in observing that all the cases would be governed by the fate of M/s Marudhara Motors (supra) pending decision before the Apex Court. 10. It is an admitted fact that Judgment of this court i....