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The Commissioner Commercial Tax U.P. v/s M/s. Vikrant Automobiles Mohakampur Meerut

    Sales/trade Tax Revision Defective No. 76 of 2015

    Decided On, 06 November 2015

    At, High Court of Judicature at Allahabad


    For the Appellant: Bipin Kumar Pandey, S.C. For the Respondent: ----------------

Judgment Text

1. Heard Sri Bipin Kumar Pandey, learned counsel for the revenue.

2. There is delay of 5 days in filing the revision.

3. The delay is explained.

4. The revenue was prevented by sufficient cause in not filing the revision within time.

5. Accordingly delay is condoned.

6. Delay Condonation application no. 381178 of 2015 is allowed.

7. The supply of spare parts to the customer during the warranty period without charging any consideration is sought to be taxed by the revenue as a sale.

8. The tribunal by the impugned order dated 25.7.2015 has held otherwise and that the transaction is not assessable in the hands of the dealer.

9. It is well recognised that in supply of spare parts to the customer by the dealer during the period of warranty free of charge, no sale consideration passes from the customer to the dealer and therefore the cost of the spare parts can not be include

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d in the turnover of the sale of the dealer. 10. The revision has no merit and is dismissed.