https://www.taxtmi.com/caselaws?id=157299 Sales tax is exigible only on the actual sale price charged. Where defective tyres were replaced with a used tyre and cash adjustment after tax had already been paid on the original sale, the replacement was treated as an exchange or price concession rather than a separate taxable sale of the returned tyre. No further tax could be levied on any amount not charged as sale consideration, and the reference issue was also found not to arise from the Tribunal's order. en-us Thu, 25 Jun 1992 00:00:00 +0530 Thu, 03 Oct 2013 17:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157299 Sales tax is exigible only on the actual sale price charged. Where defective tyres were replaced with a used tyre and cash adjustment after tax had already been paid on the original sale, the replacement was treated as an exchange or price concession rather than a separate taxable sale of the returned tyre. No further tax could be levied on any amount not charged as sale consideration, and the reference issue was also found not to arise from the Tribunal's order. Case-Laws VAT and Sales Tax Thu, 25 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157299