Sale of Goods Act:
Sec. 2(10) – Price: Credit note issued by a manufacturer to dealer for replacement of defective part by dealer from his own stock during warranty period is a valuable consideration within the meaning of definition of sale.
Sec. 4 – Sale & Agreement to Sell – Transaction between manufacturer and dealer while acting pursuant to warranty is to be construed as sale when dealer replaces defective part from his own stock and credit note was issued by manufacturer to dealer on return of defective part. No transaction of sale takes place between manufacturer and dealer when manufacturer dispatches spare part to dealer from its own factory or production unit to replace defective part in automobile and seek return of defective part, or procures spare part from producer of same or from open market.
Sec. 12 – Condition and Warranty – Whether stipulation in a contract of sale is a condition or a warranty depends in each case on construction of contract. When a person buys goods from dealer and given a guarantee issued by manufacturer, main contract of sale is between dealer and purchaser or customer but guarantee from manufacturer is a collateral contract between manufacturers and customer.
Tata Motors Ltd. v. Dy. Commissioner of Commercial Taxes (Spl.) – [2023] 150 taxmann.com 382 (SC).
Sec. 83 of CGST Act – Operation of an order provisionally attaching bank account would cease to be operative after expiry of statutory period of one year.
Merlin Facilities (P.) Ltd. v. UOI – [2023] 150 taxmann.com 373 (Delhi).
GST registration to be taken by GPA holder who entered into leasing of building for commercial purposes.
Nagabhushana Narayana, In re – [2023] 150 taxmann.com 304 (AAR – Karnataka).
Section 29 of CGST Act – For the purpose of calculating any penalty for late filing of returns, period from date of filing of application seeking revocation of cancellation of its registration, to the date of its restoration, was liable to be excluded.
Ishwar Chand Prop. Bhagwati Trading Co. v. UOI – [2023] 150 taxmann.com 294 (SC).
Canteen Services – Lump sum amount of bonus received by applicant – service provider from service recipient for paying to service provider’s employees is to be taxed at same GST rate as applicable for main service being canteen service.
Foodsutra Art of Spices (P.) Ltd.., In re – [2023] 150 taxmann.com 259 (AAR – TELANGANA).
Rummy is predominantly a game of skill, not chance, whether played with stakes to not, and is not considered gambling. Show Cause Notice of INR 21,000 Cr. quashed, being illegal, arbitrary and without jurisdiction.
Gameskraft Technologies (P.) Ltd. v. DG – GST (I) – [2023] 150 taxmann.com 252 (Karnataka).