https://www.taxtmi.com/caselaws?id=154585 Reimbursement received by a vehicle dealer from the manufacturer for warranty replacement of spare parts and for pre-delivery charges was held not to be a taxable sale under the M.P. General Sales Tax Act, 1958. The dealer merely facilitated the manufacturer's warranty obligation and acted to place vehicles in saleable condition; no independent transfer of property in goods for cash, deferred payment or other valuable consideration occurred within section 2(n). The reimbursement therefore covered warranty-related replacement and pre-delivery expenses, but did not amount to a sale of parts, labour or repairs, and was outside the charging concept of sale. en-us Fri, 19 Oct 1984 00:00:00 +0530 Fri, 23 Aug 2013 17:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154585 Reimbursement received by a vehicle dealer from the manufacturer for warranty replacement of spare parts and for pre-delivery charges was held not to be a taxable sale under the M.P. General Sales Tax Act, 1958. The dealer merely facilitated the manufacturer's warranty obligation and acted to place vehicles in saleable condition; no independent transfer of property in goods for cash, deferred payment or other valuable consideration occurred within section 2(n). The reimbursement therefore covered warranty-related replacement and pre-delivery expenses, but did not amount to a sale of parts, labour or repairs, and was outside the charging concept of sale. Case-Laws VAT and Sales Tax Fri, 19 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154585