2018 (7) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, AGP for State. P.C: This Appeal under Section 27 of the Maharashtra Value Added Tax, 2002 (the Act), challenges the order dated 4.4.2013 passed by the Maharashtra Sales Tax Tribunal (the Tribunal). The impugned order relates to Financial Year 2005-06. 2. The learned counsel in support of the Appeal urges only the following two questions of law, for our consideration: "(a) Whether on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cturer ?" 3. Ms. Badheka appearing in support of the Appeal states that although the issue arising herein would appear to be covered against the Appellant by the decision of this Court in Chowgule Industries Pvt. Ltd. v. State of Maharashtra in MVXA No.47 of 2017 rendered on 17.4.2018, she seeks to distinguish the facts in this case. It is pointed out that in the case of Chowgule Industries Pvt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... find that both the Assessee in Chowgule Industries Ltd. (Supra) as well as in the present case are dealers for Maruti vehicles and carry on identical activity of replacing parts of Maruti Vehicle during the warranty period from M/s. Maruti Ltd. We note that the impugned order of the Tribunal records, after considering the terms of the agreement that the Appellant/Assessee got the price of the par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. The reliance by the Appellant upon the decision of this Court in Kirloskar Copeland (Supra), in our view, is not applicable. In the above case, the customer who had defective compressors would come to the office of the Assessee for repairs. At that time, the customer was given an option either to wait for 60 days so as to have the very compressor after repairs or he could make payment for rep....