https://www.taxtmi.com/caselaws?id=152464 Warranty replacement of defective car parts was treated as collateral to the original sale under the Sale of Goods Act, so the substituted parts did not constitute a separate sale for sales tax purposes. The consideration for the replacement was regarded as already embedded in the original consolidated price paid for the vehicle, meaning no distinct transfer for fresh consideration arose on each replacement. On that basis, the cost of parts purchased for warranty replacement was also not includible in taxable turnover under the relevant turnover provision. The stated reference was therefore resolved in favour of treating warranty replacements as part of the original sale transaction. en-us Mon, 01 May 1978 00:00:00 +0530 Thu, 04 Jul 2013 14:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152464 Warranty replacement of defective car parts was treated as collateral to the original sale under the Sale of Goods Act, so the substituted parts did not constitute a separate sale for sales tax purposes. The consideration for the replacement was regarded as already embedded in the original consolidated price paid for the vehicle, meaning no distinct transfer for fresh consideration arose on each replacement. On that basis, the cost of parts purchased for warranty replacement was also not includible in taxable turnover under the relevant turnover provision. The stated reference was therefore resolved in favour of treating warranty replacements as part of the original sale transaction. Case-Laws VAT and Sales Tax Mon, 01 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152464