https://www.taxtmi.com/caselaws?id=249624 A replacement arrangement linked to repair services was held not to constitute a sale under the Bombay Sales Tax Act, because the customer paid repair charges, not the price of goods. The fact that the same amount was payable whether the customer waited for its own repaired compressor or accepted another repaired compressor immediately showed that the consideration was for repair work, not a transfer of goods for valuable consideration. No implied contract of sale could be inferred, so no taxable sale event arose and no referable question of law survived. en-us Thu, 08 May 2014 00:00:00 +0530 Wed, 08 Oct 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249624 A replacement arrangement linked to repair services was held not to constitute a sale under the Bombay Sales Tax Act, because the customer paid repair charges, not the price of goods. The fact that the same amount was payable whether the customer waited for its own repaired compressor or accepted another repaired compressor immediately showed that the consideration was for repair work, not a transfer of goods for valuable consideration. No implied contract of sale could be inferred, so no taxable sale event arose and no referable question of law survived. Case-Laws VAT and Sales Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249624