(Ranjan Gogoi and R. Banumathi, JJ.)
Sriram Refrigeration Industries Ltd. (Now Known as M/s. Tecumseh Products India Pvt. Ltd.) _____________________________ Appellant;
v.
State of Tamil Nadu ________________________________ Respondent.
Civil Appeal No(s). 5008-5009 of 2014, decided on May 2, 2018
The Order of the court was delivered by
Order
1. Heard learned counsels for the parties and perused the relevant material.
2. The transaction in question was held to be a deemed sale. We find no error in the said conclusion of the High Court inasmuch as the defective compressor of the customer is replaced by a reconditioned compressor and an amount is charged therefor as labour charges. The defective compressor of the customer goes for repair to the factory in Andhra Pradesh and upon repair/rectification it is recycled into the trade by the assessee. The original owner of the defective compressor does not get back the compressor handed over by him/her to the assessee.
3. The above facts would lead to the conclusion that the transaction, in fact, is a deemed sale.
4. The appeals lack merit and are dismissed accordingly.
Civil Appeal No(s). 5008-5009/2014
M/s. Sriram Refrigeration Industries Ltd. (Now Known as M/s. Tecumseh Products India Pvt. Ltd.) ______________________________ Appellant
v.
State of Tamil Nadu ________________________________ Respondent
Date: 02-05-2018 These appeals were called on for hearing today.
(Before Ranjan Gogoi and R. Banumathi, JJ.)
For Appellant(s) Mr. K. K. Mani, AOR
Ms. T. Archana, Adv.
For Respondent(s) Mr. K.V. Vijaya Kumar, AOR
Ms. Maitreyee Mishra, Adv.
UPON hearing the counsel the Court made the following
ORDER
5. The appeals are dismissed in terms of the signed order.
6. Pending application(s), if any, shall stand disposed of.
———
