Tax Arbitration in India: Scope and Trends
by Tarun Jain†
Cite as: 2024 SCC OnLine Blog Exp 23
Sale of Goods Act
Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements
In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.
Differentiating between Statutory vis-à-vis Contractual Charge Holders — Relevance During Liquidation — Initial Discussion
by Akaant Kumar Mittal†
Cite as: 2022 SCC OnLine Blog Exp 78
NCDRC | If goods in deliverable state are delivered by seller to purchaser, property in the goods passes from seller to purchaser
National Consumer Disputes Redressal Commission (NCDRC): Justice V.K. Jain (Presiding Member) while dismissing the present revision petition, held that, “If the goods in