2025 (11) TMI 1797

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....08 under the Central Sales Tax Act. 4. The above-noted revision was admitted by this Court vide order dated 01.02.2024 on the following questions of law:- "A. Whether the Tribunal is legally justified in imposition of tax on the parts replaced free of cost during the warranty period? B. Whether the Tribunal is legally justified in placing the reliance upon the judgment of the Hon'ble Supreme Court in the case of Mohd. Ekram Khan and ignoring the judgment in the case of M/s. Tata Motors Limited Vs. The Deputy Commissioner of Commercial Taxes (Spl.) & Others in Civil Appeal No. 1822 of 2007 decided on 15.05.2023?" 5. Learned counsel for the revisionist submits that the revisionist is a Limited Company and engaged in the business of manufacture and sale of earth moving equipment, i.e., Hydraulic Excavators and Loaders meant for earth moving or mining operations. He further submits that the Assessing Authority vide order dated 31.03.2016 levied tax on the parts replaced by the revisionist during the period of warranty, which was set aside by the first appellate authority vide order dated 24.04.2019 and remanded back to pass a fresh assessment order. In pursuance of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring the warranty and AMC period treating the same as sale. He further submits that in the grounds of appeal, only narrations of facts have been mentioned and no material has been brought on record to show that no credit note was issued. He further submits that even assuming, without admitting, that the first appellate authority exceeded its jurisdiction holding against the revisionist that the credit note was issued, even than the said fact has not been challenged before the second appellate authority as the grounds of appeal filed along with the revision do not show any such ground or material contradicting the findings of fact recorded by the first appellate authority. 9. Learned ACSC further submits that the grounds of appeal preferred before the Tribunal has been annexed as Annexure No. 6. Only a legal submission has been made without the support of factual evidence or rebuttal of the same. The dealer has merely reproduced the reply submitted to the show cause notice and the findings of fact recorded against the revisionist by the first appellate authority has not been specifically challenged. Once the same has not been challenged, the same cannot be permitted to argue befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2337;ीलर / सर्विस प्रोवाइडर का एक बड़ा नेटवर्क है जिसके माध्यम से वो अपने Equipment की बिक्री व Warranty Support देने की जिम्मेदारी एथराईज्ड डीलर/सर्विस प्रोवाइडर की होती है। प्रथम अपील स्तर पर अपीलार्थी द्वारा Warranty के संबंध में इनवाय&#....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....325;ी कीमत तथा लगवायी का भुगतान क्रेडिट मैमो/कैश में किया जाता है। ऐसे सम्व्यवहार में टैल्को कम्पनी द्वारा रिप्लेसशमेन्ट हेतु ट्रांसफर किए गए पार्ट की बिकी सर्विस प्रोवाईडर को की जा रही है और सर्विस प्रोवा&#231....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2330;ित मूल्य पर सर्विस प्रोवाइडर को किया जाता है। जब सर्विस प्रोवाइडर उक्त पार्ट्स से ओनरशिप कस्टमर को ट्रांसफर करता है तब भी उसकी कीमत मात्रा स्पष्ट होती है, परन्तु उस कीमत को सर्विस प्रोवाइडर टैल्को कम्पन&#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2351;ा गया है, जो निम्नवत् है- Details of changes in balances of provisions of warranty:-   Other Provisions. Opening Balance 21.27 (16.21) Provision during the year 23.36 (18.28) Used during the year 19.38 (13.22) Closing Balance 25.25 (21.27) Figures in the above table relate to the current year. Amounts relating to the year ended March 31, 2007 are shown below the current year figures. 12. The finding of fact recorded by the first appellate authority shows that the revisionist has realized the amount from the customer and further, not provided the detail of the parts used against the supply of particular machinery to the particular customer. The said finding of fact has not been assailed before the Tribunal in the ground of appeal (Annexure No. 6). At serial no. 6 of the statement of facts, it has averred that the first appellate authority rejected the appeal without looking the legal position and facts of the case. Similarly, at ground no. 5 of the grounds of appeal, the reply to the notice has been pasted only. 1....