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2012 (3) TMI 387 - KERALA HIGH COURTReplacement during warranty period - 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? Held that: - it is the purchase and sale of spare parts by the petitioner as authorised dealer of the manufacturer and the replacement therefor is resale effected by the petitioner for which payment is received through credit note issued by the manufacturer - free replacement of parts during warranty period amounts to sale of such parts - revision allowed - decided against assessee.
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