Sales tax on tyre replacement is confined to the additional amount charged, not the original tyre price again.

In tyre replacement transactions where a customer pays only an additional amount for a new tyre, sales tax is confined to the amount actually charged for the replacement and cannot be levied again on the full original tyre price. The original sale had already suffered tax, and there was no adjustment reducing that price or any basis for treating the replacement charge as tax on the earlier transaction. The operative principle is that tax follows the actual sale consideration in the replacement transaction, so only the additional amount is taxable.

---

---

Issues: Whether, in the case of replacement of a tyre with a new tyre on payment of an additional amount, sales tax could be levied on the full original price of the tyre or only on the amount actually charged at the time of replacement.

Analysis: The assessee had already paid sales tax on the entire sale price of the original transaction. In replacement cases where the customer paid only an additional amount, tax was also paid on that amount. There was no basis to require tax on any amount not actually charged as sale price in the replacement transaction, particularly when the original sale price was not reduced by any adjustment.

Conclusion: The additional amount alone was liable to be taxed, and no tax could be levied on the full original price again.

---