https://www.taxtmi.com/caselaws?id=168069 Warranty replacement of defective parts from a dealer's own stock, with reimbursement by the manufacturer, is treated as a taxable sale where the commercial arrangement is on a principal-to-principal basis. The Bombay Sales Tax Act, 1959 definition of sale was materially similar to the provision considered in Mohd. Ekram Khan and Sons, so the Tribunal was bound by that precedent and could not avoid it by describing the arrangement as agency or by relying on the service element. The transaction therefore falls within sale for consideration, and the request for reference was rejected. en-us Tue, 29 Nov 2011 00:00:00 +0530 Sat, 20 Oct 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168069 Warranty replacement of defective parts from a dealer's own stock, with reimbursement by the manufacturer, is treated as a taxable sale where the commercial arrangement is on a principal-to-principal basis. The Bombay Sales Tax Act, 1959 definition of sale was materially similar to the provision considered in Mohd. Ekram Khan and Sons, so the Tribunal was bound by that precedent and could not avoid it by describing the arrangement as agency or by relying on the service element. The transaction therefore falls within sale for consideration, and the request for reference was rejected. Case-Laws VAT and Sales Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168069