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2007 (8) TMI 693 - ALLAHABAD HIGH COURTExtract: .......at there was no reasonable cause. In the case of Mohd. Ekram Khan Sons v. Commissioner of Trade Tax reported in 2004 136 STC 515 2004 UPTC 1198, the apex court held that the parts supplied under the warranty claim amounts to sale. In view of the above, penalty is not sustainable. In the result, all the revisions fail and are accordingly, dismissed.
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