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2016 (12) TMI 6 - HC - VAT and Sales TaxReplacement of defective parts during warranty period - whether amounting to sales transaction? - liable to VAT or sales tax? - Held that: - 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 [2009 (3) TMI 956 - RAJASTHAN HIGH COURT], 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 pending decision before the Apex Court. To avoid multiplication of the litigation it would be appropriate to dispose off all the petitions as raised by the Revenue to avoid multiplicity of litigation to be governed by the judgment of M/s Marudhara Motors by the Apex Court. If the civil appeal in M/s Marudhara Motors is allowed by the Apex Court in favour of the revenue then these revision petitions would be allowed automatically. However, if the Judgment of this court in M/s Marudhara Motors is upheld by the Apex Court, then all these petitions would stand automatically dismissed. It would be appropriate to dispose off the present petitions to say and to hold that the outcome of these petitions would be governed finally by the outcome of the SLP pending before the Apex Court on the same challenge in the case of M/s Marudhara Motors.
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