Transaction between manufacturer & dealer while acting pursuant to a warranty is Sale: SC

Tata Motors Ltd. Vs Deputy Commissioner of Commercial Taxes (SPL) & Anr. (Supreme Court of India) In Assistant Collector of Central Excise vs. Madras Rubber Factory Ltd., 1986 Supp SCC 751, the question arose under the Central Excises and Salt Act, 1944 with regard to the method of computation of assessable value in a cum-duty price at the factory gate and the permissible deductions to be made from the cum-duty paid selling price to arrive at the assessable value and then tariff rate being applicable to the assessable value. One of the contentions regarding deduction was with regard to T...