https://www.taxtmi.com/caselaws?id=105589 Goods supplied under maintenance arrangements were taxable where property in tangible movables passed for consideration, even if the supply was incidental to service obligations. Replacement parts were treated as sales when actually supplied, because the uncertainty of replacement at the outset did not prevent a taxable transfer once it occurred. Toners and developers were not consumables excluded from the taxing rule, as they were supplied in deliverable form and property passed before consumption. The amounts received for parts, toners and developers were therefore liable to sales tax under the charging provision and the relevant definitions. en-us Wed, 24 Aug 2005 00:00:00 +0530 Fri, 31 Oct 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105589 Goods supplied under maintenance arrangements were taxable where property in tangible movables passed for consideration, even if the supply was incidental to service obligations. Replacement parts were treated as sales when actually supplied, because the uncertainty of replacement at the outset did not prevent a taxable transfer once it occurred. Toners and developers were not consumables excluded from the taxing rule, as they were supplied in deliverable form and property passed before consumption. The amounts received for parts, toners and developers were therefore liable to sales tax under the charging provision and the relevant definitions. Case-Laws VAT / Sales Tax Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105589