https://www.taxtmi.com/caselaws?id=105341 Where a dealer supplies replacement goods during a warranty period and receives consideration through manufacturer-issued credit notes, the transaction is a sale exigible to tax. The warranty arrangement does not alter tax character where factual findings show that the supplier was paid for the parts supplied; the authorities and HC had so found, and that finding was accepted. Arguments based on contrary warranty cases were rejected as factually distinguishable, and the inter-State contention failed for want of supporting material and in light of the findings below. The supply was therefore taxable as a sale under the U.P. Trade Tax Act, 1948. en-us Wed, 21 Jul 2004 00:00:00 +0530 Fri, 03 Nov 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105341 Where a dealer supplies replacement goods during a warranty period and receives consideration through manufacturer-issued credit notes, the transaction is a sale exigible to tax. The warranty arrangement does not alter tax character where factual findings show that the supplier was paid for the parts supplied; the authorities and HC had so found, and that finding was accepted. Arguments based on contrary warranty cases were rejected as factually distinguishable, and the inter-State contention failed for want of supporting material and in light of the findings below. The supply was therefore taxable as a sale under the U.P. Trade Tax Act, 1948. Case-Laws VAT and Sales Tax Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105341