The Transaction Between manufacturer and the dealer while acting pursuant to Warranty has to be construed as Sale Under Sales Tax Act- Supreme Court

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No.1822/2007

M/S. TATA MOTORS LTD. …. APPELLANT(S)

VERSUS

THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES(SPL) & ANR. …. RESPONDENT(S)

WITH

CIVIL APPEAL No. 1446/2010

CIVIL APPEAL No.3733 of 2023
(@ SLP(C) No. 11509/2017)

CIVIL APPEAL No.3734 of 2023
(@SLP(C) No. 12119/2017)

CIVIL APPEAL No. 11724/2018

CIVIL APPEAL No. 3827/2011

CIVIL APPEAL No. 3856/2013

CIVIL APPEAL No. 5815/2012

CIVIL APPEAL No. 2756/2012

CIVIL APPEAL No.3718 of 2023

(@ SLP(C) No. 28859/2011)

CIVIL APPEAL No. 5969/2011

CIVIL APPEAL No. 5967/2011

CIVIL APPEAL Nos.3716-3717 of 2023
(@ SLP(C) Nos. 15642-15643/2011)

CIVIL APPEAL No. 3821/2011

CIVIL APPEAL No. 4019/2011

CIVIL APPEAL No. 3822/2011

CIVIL APPEAL No. 4021/2011

CIVIL APPEAL Nos.3719-3723 of 2023
(@ SLP(C) Nos. 31698-31702/2013)

CIVIL APPEAL No.3735 of 2023
(@ SLP(C) No. 25905/2013)

CIVIL APPEAL No. 4516/2018

CIVIL APPEAL No. 10924/2018

CIVIL APPEAL No. 1821/2007

CIVIL APPEAL No. 9979/2018

CIVIL APPEAL Nos. 3004-3006/2017

CIVIL APPEAL Nos.3730-3732 of 2023
(@ SLP(C) Nos. 12806-12808/2016)

CIVIL APPEAL No.3740 of 2023
(@ SLP(C) No. 12280/2014)

CIVIL APPEAL Nos.3725-3727_of 2023
(@ SLP(C) Nos. 5449-5451/2014)

CIVIL APPEAL No.3724 of 2023
(@ SLP(C) No. 5447/2014)

CIVIL APPEAL Nos. 3825-3826/2011

CIVIL APPEAL No. 3823/2011

CIVIL APPEAL No. 6172/2009

CIVIL APPEAL No. 3824/2011

CIVIL APPEAL No. 3820/2011

CIVIL APPEAL No.3715_ of 2023
(@ SLP(C) No. 14260/2007)

J U D G M E N T

NAGARATHNA, J.

1) Leave granted.
2. These Civil Appeals arise from the judgments of the High Courts of Karnataka, Rajasthan, Allahabad, Madhya Pradesh, Bombay, Andhra Pradesh, Kerala and Gujarat. since common questions of law and facts have been raised in these appeals vide Reference Order dated 05.12.2019 made by a Bench of two judges to a Bench comprising of three judges, the reference has been heard and is accordingly answered.

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