How did Volkswagen use analogy of buying chair to oppose India's ₹12,200-cr tax demand?

Volkswagen India used analogy of buying a chair to explain why Centre's $1.4.billion (nearly ₹12,200 crore) tax demand is invalid. It said a chair bought from Amazon is delivered as a "kit" with all parts and fixtures for users to assemble. Volkswagen said it didn't deliver parts in "kit" but separately, combining them with local components to manufacture a car.