Sum received by dealer from manufacturer in form of credit notes for replaced spare parts was liable

CST & VAT : Where assessee purchased cars from manufacturer and sold same to local customers at sale price which included cost of warranty and further it supplied spare parts to customers free of cost covered by warranty and returned defective parts to manufacturer and thereupon manufacturer issued credit notes to assessee reimbursing it for cost of parts so supplied, consideration paid by manufacturer to assessee by way of credit notes represented sale price of spare parts which were replaced a