T. V. R. TATACHARI, C. J.

( 1 ) THE Lt. Governor, Delhi, has referred the following two questions to this Court under Section 21 of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi (hereinafter referred to as the sales Tax Act ) :-

" (I) Whether, having regard to the facts and circumstances of the case, the replacement of the parts during the continuance of the warranty entered into by the manufacturer and/or by its authorised dealer with the purchaser would constitute a "sale" within the meaning of Section 2 (g) of the Bengal Finance (Sales Tax) Act, 1941 as in force in Delhi which is liable to be taxed under the provision of the Act ?

(II) Whether on the facts and in view of the circumstances of this case, if the supply of parts transferred to the purchaser of vehicles in replacement in compliance with the stipulations of the warranty is not "sale" within ths meaning of clause 2 (g) of the Act, the purchase price of the parts purchased on the strength of certificate of registration free of cost or purchased at the concessional rate of tax under the Central Sales Tax Act, 1956, on furnish- Ing c form, is liable to be added to the taxable turno

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