https://www.taxtmi.com/caselaws?id=167967 The court held that the replacement of automobile parts during the warranty period, where the manufacturer issued credit notes for the sale price, constituted a sale liable for sales tax. The court determined that the transaction between the petitioner, acting as an authorized dealer, and the manufacturer involved a purchase and resale of spare parts, with payment received through credit notes. Despite the petitioner's argument that free replacement should not be considered a sale, the court relied on the precedent and upheld that such transactions fell within the ambit of sales tax, dismissing the revision case. en-us Mon, 12 Mar 2012 00:00:00 +0530 Tue, 07 Mar 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167967 The court held that the replacement of automobile parts during the warranty period, where the manufacturer issued credit notes for the sale price, constituted a sale liable for sales tax. The court determined that the transaction between the petitioner, acting as an authorized dealer, and the manufacturer involved a purchase and resale of spare parts, with payment received through credit notes. Despite the petitioner's argument that free replacement should not be considered a sale, the court relied on the precedent and upheld that such transactions fell within the ambit of sales tax, dismissing the revision case. Case-Laws VAT and Sales Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167967