https://www.taxtmi.com/caselaws?id=307939 Spare parts supplied by a dealer during the warranty period, with reimbursement from the manufacturer under the dealership arrangement, can constitute a taxable sale under the Kerala General Sales Tax Act when governed by binding Supreme Court precedent. The High Court held that the issue was no longer open, found no error in the Tribunal's application of that precedent, and declined interference. The transaction was therefore treated as a sale liable to sales tax, and the question was answered against the assessee. en-us Wed, 06 Jun 2007 00:00:00 +0530 Wed, 17 May 2023 14:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307939 Spare parts supplied by a dealer during the warranty period, with reimbursement from the manufacturer under the dealership arrangement, can constitute a taxable sale under the Kerala General Sales Tax Act when governed by binding Supreme Court precedent. The High Court held that the issue was no longer open, found no error in the Tribunal's application of that precedent, and declined interference. The transaction was therefore treated as a sale liable to sales tax, and the question was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307939