2007 (6) TMI 576

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Spl. Govt. Pleader (Taxes) Mr. V.V. Asokan. ORDER H.L. DATTU, C.J. Petitioner is a company incorporated under the Companies Act, It is also registered under the provisions of the Kerala General Sales Tax Act and the Central Sales Tax Act. It is engaged in the sale of automobiles and spare parts. In this revision filed under Section 41 of the KGST Act, the assessee calls in question the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ally concluded that the same is as per the terms of vehicle warranty extended by the manufacturers to the vehicle owners, has not the Tribunal erred in not returning a finding that the petitioners were only discharging the obligation of the manufacturer insofar as warranty were concerned and thereby eschewing a sale? c) When in the facts and circumstances of the case, where the dealer has....