Supreme Court Allows Dealer's Appeal in Sales Tax Dispute Over Free Warranty Replacement of Defective Parts. The Court Held That Free Replacement Under Warranty Does Not Constitute a Sale Under Section 4(1) of the Sale of Goods Act, 1930, as Consideration Is Already Included in the Original Sale Price.
5 Feb 2019The Supreme Court considered a batch of appeals concerning the liability to sales tax on free replacement of defective parts in motor vehicles during ...
