XYZ Sales Agency is a dealer of the Company ABC Motors. XYZ Sales Agency captures Customers & takes payments in the name of the Company ABC Motors & ABC Motors sells the machine directly to Customer with their Invoice & passes on the Commission to the dealer for the same as reimbursement of his services for such sales. Company gives the Warranty of his machine for one year or decided Kilometre through dealer. Now Customer approaches dealer for defective parts (if any found) & dealer replaces the defective part out of their stocks purchased form the Company with C form. Here three parties are involved. One- is Company, Second is dealer & third is customer. PLz clarify the Vat liability on replaced parts.