CREDIT NOTES ISSUED BY AN AUTOMOBILE MANUFACTURER TO A DEALER IN CONSIDERATION OF THE REPLACEMENT OF A DEFECTIVE PART ARE EXIGIBLE TO SALES TAX
SUPREME COURT OF INDIA FULL BENCH M/S. TATA MOTORS LTD. — Appellant Vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL) AND ANOTHER — Respondent ( Before : K.M. Joseph, B.V. Nagarathna…