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2018 (8) TMI 232 - HC - VAT and Sales TaxLiability of tax - replacement during warranty period - inclusion of amount received by the appellant from the principal by way of Credit Notes towards cost of the parts replaced during warranty period - Held that:- The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant assessee is not covered in sale and, therefore, is not liable to tax, is not correct - the decision in the case of MOHD. EKRAM KHAN & SONS VERSUS COMMISSIONER OF TRADE TAX, UP. [2004 (7) TMI 341 - SUPREME COURT OF INDIA], is squarely applicable to the facts of present case, where it was held that the transaction was subject to levy of tax as has been rightly held by the High Court. Tax liability upheld - appeal dismissed - decided against appellant.
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