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2015 (11) TMI 1627 - HC - VAT and Sales TaxTaxability - The supply of spare parts to the customer during the warranty period without charging any consideration is sale transaction or not and is liable to tax or not? - Held that: - in supply of spare parts to the customer by the dealer during the period of warranty free of charge, no sale consideration passes from the customer to the dealer and therefore the cost of the spare parts can not be included in the turnover of the sale of the dealer - revision dismissed - decided against revisionist.
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