2012 (3) TMI 387

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....Thomas and Anil D. Nair For the Respondent : Bobby John, Senior Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-The question raised in the revision filed by the assessee is whether the replacement of parts of automobile during warranty period without collecting any price for the same from the vehicle owner amounts to sale that attracts sales tax. ....

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.... this case also by stating that in the case decided by the Supreme Court the automobile parts replaced were out sourced from other parties and not from the manufacturer of the vehicle; and in that context only the Supreme Court held the transaction as sale attracting tax. According to the learned counsel for the petitioner, manufacturers are bound to replace parts of vehicle free of cost during wa....

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....if claimed by the petitioner. So far as the petitioner is concerned, the position is that the transaction is purchase and resale, and even though the price of the replaced part is not collected from the vehicle owner, the petitioner gets reimbursement of the value from the manufacturer. So much so, in our view, it is the purchase and sale of spare parts by the petitioner as authorised dealer of th....