https://www.taxtmi.com/caselaws?id=151287 Return of defective goods by a dealer to the original manufacturer was not treated as an inter-State sale liable to tax. The transaction had to be tested under the Central Sales Tax Act, 1956, and the Sale of Goods Act, 1930, rather than the Bombay Sales Tax Act, 1959. Because the return occurred under the original contract of sale and the accompanying guarantee, and the buyers had no reasonable opportunity to examine the goods in the trade context, the goods were treated as rejected and returned under the original contract. Local turnover rules could not recharacterise that return as a fresh sale. en-us Fri, 25 Feb 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151287 Return of defective goods by a dealer to the original manufacturer was not treated as an inter-State sale liable to tax. The transaction had to be tested under the Central Sales Tax Act, 1956, and the Sale of Goods Act, 1930, rather than the Bombay Sales Tax Act, 1959. Because the return occurred under the original contract of sale and the accompanying guarantee, and the buyers had no reasonable opportunity to examine the goods in the trade context, the goods were treated as rejected and returned under the original contract. Local turnover rules could not recharacterise that return as a fresh sale. Case-Laws VAT and Sales Tax Fri, 25 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151287