Exchange of defective compressor by manufacturer after recovering repair charges won’t be deemed as

CST & VAT : Where assessee, a manufacturer of compressor, was also engaged in accepting defective compressor from its customer outside warranty period with certain fixed repair charges and replacing it at option of customer with any other repaired compressor off shelf, it was not a case of sale of repaired compressor by assessee to its customer within meaning of section 2(28) of Bombay Sales Tax Act, 1959