K. L. Johar and Company v Deputy Commercial Tax Officer

ByVivek Kumar Verma

K. L. Johar and Company v Deputy Commercial Tax Officer AIR 1965 SC 1082 FACTS:  The appellant was the financier which paid to the dealer the whole amount of the vehicle and entered into an agreement with the customers (who wanted to purchase the vehicle) whereby latter were required to pay the amount along with…

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Jay Bharat Credit v. Commissioner of Sales-Tax and Anr.

ByVivek Kumar Verma

Jay Bharat Credit v. Commissioner of Sales-Tax and Anr. (2000) 7 SCC 165 FACTS: The appellants (A) had a business of hire-purchase. They engaged in purchasing of vehicles and then giving them on hire with the hirer paying an initial amount and then paying the rest, which includes the price of the vehicle and hire charges,…