IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 195 of 2008()
1. STATE OF KERALA, REP. BY JOINT
... Petitioner
Vs
1. M/S. MS & MOTORS,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :01/06/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
C. K. ABDUL REHIM, JJ.
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S.T. Rev. No. 195 & 198 OF 2008
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Dated this the 1st day of June, 2009
JUDGMENT
Ramachandran Nair,J.
In these connected cases there is appearance for the respondent-
assessee only in S.T. Rev. No. 198 of 2008. However, we do not think
any purpose will be served by issuing notice to the respondent in S.T.
Rev. No. 195 of 2008 because we have to only follow decision of the
Supreme Court to decide the issue. The question raised by the State in
these revisions is whether replacements made under warranty scheme
attracts sales tax at single point on spare parts. The Supreme Court
reversed the judgment of this Court in GEO MOTORS’ case and held
in MOHAMMED IKRAM KHAN V. COMMISSIONER OF TRADE
TAX, UP., 136 STC 515 that such transfers under warranty scheme
attract tax at first sale point. Consequently following the judgment of
the Supreme Court, we allow the revisions by reversing the order of the
Tribunal and restore the assessment on sale of parts under warranty
scheme.
(C.N.RAMACHANDRAN NAIR)
Judge.
(C. K. ABDUL REHIM)
Judge.
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