https://www.taxtmi.com/caselaws?id=274338 Spare parts supplied by an authorised dealer to customers during the warranty period, with reimbursement through manufacturer-issued credit notes, constitute taxable sale turnover under the Karnataka Sales Tax Act, 1957. The dealer acted as the manufacturer's agent, but the factual position was treated as identical to the rule in Mohd. Ekram Khan & Sons, where such supply against credit notes was held to be a sale. Applying that binding principle, the contrary view taken by the Tribunal could not stand, and the assessee's claim failed. en-us Wed, 19 Oct 2005 00:00:00 +0530 Wed, 08 Aug 2018 16:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274338 Spare parts supplied by an authorised dealer to customers during the warranty period, with reimbursement through manufacturer-issued credit notes, constitute taxable sale turnover under the Karnataka Sales Tax Act, 1957. The dealer acted as the manufacturer's agent, but the factual position was treated as identical to the rule in Mohd. Ekram Khan & Sons, where such supply against credit notes was held to be a sale. Applying that binding principle, the contrary view taken by the Tribunal could not stand, and the assessee's claim failed. Case-Laws VAT and Sales Tax Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274338