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TMI Blog2018 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... le Industries Pvt. Ltd. v. State of Maharashtra [2018 (4) TMI 939 - BOMBAY HIGH COURT] do not apply to the facts of present case, the assessee therein was replacing parts during the warranty period of Maruti vehicles sold. The cost of the parts was reimbursed by M/s. Maruti Limited. It was the aforesaid amount that was brought to tax. In this case the distinction is that though during the warranty period, the parts of Maruti vehicle were replaced by it, M/s. Maruti Limited do not reimburse the same in cash but credit it the Appellant's account in its books. Appeal dismissed - decided against appellant. - Sales Tax Appeal No.1 Of 2017 - - - Dated:- 14-12-2017 - M.S. SANKLECHA SANDEEP K. SHINDE, JJ. Smt. N.R. Badheka with Mr. Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arashtra in MVXA No.47 of 2017 rendered on 17.4.2018 , she seeks to distinguish the facts in this case. It is pointed out that in the case of Chowgule Industries Pvt. Ltd. (Supra), the assessee therein was replacing parts during the warranty period of Maruti vehicles sold. The cost of the parts was reimbursed by M/s. Maruti Limited. It was the aforesaid amount that was brought to tax. In this case the distinction is that though during the warranty period, the parts of Maruti vehicle were replaced by it, M/s. Maruti Limited do not reimburse the same in cash but credit it the Appellant's account in its books. It is submitted that this credit could only be utilised for purchase of spare parts. Therefore, it is her contention that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kirloskar Copeland (Supra), in our view, is not applicable. In the above case, the customer who had defective compressors would come to the office of the Assessee for repairs. At that time, the customer was given an option either to wait for 60 days so as to have the very compressor after repairs or he could make payment for repair charges and obtain another repaired compressor off the shelf. It was in the above facts that the Court held that there was no sale as what was done was only repair of the compressors on obtaining repairing charges. Facts in the present case are completely different and therefore, in our view, would not apply. 6. Therefore, for the reasons indicated in our order in Chowgule Industries Pvt. Ltd. (Supra) , t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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