https://www.taxtmi.com/caselaws?id=160640 The Court held that the cost of spares replaced during the warranty period by the petitioner, acting as an agent for automobile manufacturers, did not constitute turnover liable to tax. The Court determined that the transactions involving spare parts replacements under warranty did not amount to a sale but were part of the original sale of the vehicle. Consequently, the Court ruled in favor of the petitioner, granting exemption for the turnover of spare parts used for replacement during the warranty period. en-us Wed, 17 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 13:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160640 The Court held that the cost of spares replaced during the warranty period by the petitioner, acting as an agent for automobile manufacturers, did not constitute turnover liable to tax. The Court determined that the transactions involving spare parts replacements under warranty did not amount to a sale but were part of the original sale of the vehicle. Consequently, the Court ruled in favor of the petitioner, granting exemption for the turnover of spare parts used for replacement during the warranty period. Case-Laws VAT and Sales Tax Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160640