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2019 (2) TMI 302 - SC - VAT and Sales TaxLevy of sales tax - free replacement of defective parts in motor vehicles, during the period of warranty - difference of opinion - Held that:- The issue raised is required to be looked into by a larger Bench. The crucial point which would arise for consideration, and over which the matter needs to be debated, is as to whether, in the case of such a warranty for the supply of free spare parts; once the replacement is made, and the defective part is returned to the manufacturer, sales tax would be payable on such a transaction relating to the spare part, based on a credit note, which may be issued for the said purpose. Matter referred to Larger Bench.
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