Held - . We also find that the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in the natur.....

Held - The third component of the demand on the incentives received by the appellant from Tata Motors for meeting sales targets. It is undisputed t.....

Held - We have carefully considered the submissions made by both the sides and perused the records. We find that the fact is not under dispute that.....

Held - As per the facts available on record, it is clear that the appellant purchased the vehicles from M/s. Toyota Kirloskar Motors Pvt Ltd. on pr.....

Held - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appel.....

Held - It is observed that the appellant purchases vehicles from MUL and sells the same to the buyers. The agreement between appellant and MUL clar.....