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2004 (7) TMI 341 - SC - VAT and Sales TaxWhether the amount received by the assessee for supply of parts to the customers as a part of the warranty agreement was liable to tax? Held that:- Appeal dismissed. In a case manufacturer may have purchased from the open market parts for the purpose of replacement of the defective parts. For such transactions, it would have paid taxes. The position is not different because the assessee had supplied the parts and had received the price. The categorical factual finding recorded by the taxing authorities and the High Court is that the assessee had received the payment of the price for the parts supplied to customers.That being so, the transaction was subject to levy of tax as has been rightly held by the High Court.
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