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2005 (8) TMI 359 - SC - VAT and Sales TaxWhether there was a sale? - Held that:- Appeal dismissed. As it is held that there is sale of parts, both in FSMA and SSMA. There is also sale of toners and developers even in the case of FSMA. Before us no contention is raised that sales tax is not being levied on a correct basis. On the contrary Mr. Iyer pointed out to us the order dated 30th August, 1994, of the Joint Commissioner of Commercial Taxes wherein, whilst remitting back for recalculation of tax, the principles on which it is to be done are laid down. To us they appear to be correct.
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