M/S. TATA MOTORS LTD. vs THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL) — C.A. No. 1822/2007
Case under Section XII-B. Status: DISPOSED.
CNR: SCIN010046452006
Filing Date
18-Feb-2006
Registration No
C.A. No. 1822/2007
Diary Number
4645/2006
Order Date
15-May-2023
Document Type
ROP - of Main Case
Neutral Citation
2019 INSC 134, 2023 INSC 533
Disposal Type
Dismissed
Data as of 19-Jun-2026
Acts & Sections
Petitioner(s)
M/S. TATA MOTORS LTD.
Adv. MANIK KARANJAWALA
Respondent(s)
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(SPL)
Adv. V. N. RAGHUPATHY
Hearing History
Judge: HON'BLE MR. JUSTICE K.M. JOSEPH and HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 15-May-2023 | Fixed Date by Court |
| 02-Mar-2023 | Fixed Date by Court |
| 01-Mar-2023 | Fixed Date by Court |
| 23-Feb-2023 | Fixed Date by Court |
| 22-Feb-2023 | Fixed Date by Court |
Orders in this case
Summary of Tata Motors Ltd. v. Deputy Commissioner of Commercial Taxes (CA 1822/2007) On 15 May 2023, the Supreme Court of India (Justices K.M. Joseph, B.V. Nagarathna, and Ahsanuddin Amanullah) delivered judgment in consolidated appeals involving Tata Motors and multiple dealers regarding sales tax liability on warranty credit notes. The Court held that when manufacturers issue credit notes to dealers for replacing defective automobile parts with spare parts (whether from dealer stock or open market), the credit note constitutes valuable consideration subject to sales tax under respective State enactments. The Court dismissed dealers' appeals and allowed revenue appeals, clarifying that the *Mohd. Ekram Khan* judgment applies only to such transactional scenarios, not to cases involving mere spare part receipts under warranty service. Each party bears its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Explore other courts