DELL INDIA PVT. LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned counsel for the State.

(2.) The petitioner seeks quashing of the order dated 5.3.2016 passed by the Assistant Commissioner, Commercial Taxes, South Circle, Patna under Section 31 of the Bihar Value Added Tax Act, 2005, for the year 2014-15.

(3.) The stand of the petitioner is that it is not making any direct sale in the State of Bihar, rather on the basis of warranties issued by the sellers to the customers of its product, it only satisfies those warranties during which process it imports certain spares and those spares are used to replace free of cost any part required for fulfilling the warranty obligations.