https://www.taxtmi.com/caselaws?id=155463 In tyre replacement transactions where a customer pays only an additional amount for a new tyre, sales tax is confined to the amount actually charged for the replacement and cannot be levied again on the full original tyre price. The original sale had already suffered tax, and there was no adjustment reducing that price or any basis for treating the replacement charge as tax on the earlier transaction. The operative principle is that tax follows the actual sale consideration in the replacement transaction, so only the additional amount is taxable. en-us Thu, 23 Apr 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155463 In tyre replacement transactions where a customer pays only an additional amount for a new tyre, sales tax is confined to the amount actually charged for the replacement and cannot be levied again on the full original tyre price. The original sale had already suffered tax, and there was no adjustment reducing that price or any basis for treating the replacement charge as tax on the earlier transaction. The operative principle is that tax follows the actual sale consideration in the replacement transaction, so only the additional amount is taxable. Case-Laws VAT and Sales Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155463