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VAT - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Liability of tax - replacement during warranty period - The ...


Court Rules Vehicle Part Replacements in Warranty Period Are Taxable Sales Under VAT and Sales Tax Laws.

August 4, 2018

Case Laws     VAT and Sales Tax     HC

Liability of tax - replacement during warranty period - The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant assessee is not covered in sale and, therefore, is not liable to tax, is not correct - demand of tax confirmed.

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