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2018 (4) TMI 939 - HC - VAT and Sales TaxLiability of VAT - the amount received by the assessee/appellant for supply of parts to the customers as a part of the warranty agreement - whether the Presiding Members of Hon'ble Tribunal was justified in applying the ratio laid down in Mohd. Ekram Khan and Sons V/s. Commissioner of Tax Trade, U.P. [2004 (7) TMI 341 - SUPREME COURT OF INDIA], decided by Hon'ble Supreme Court on 21.07.2004 to the appellant's case ? Held that: - in Mohd. Ekram Khan [2004 (7) TMI 341 - SUPREME COURT OF INDIA] as observed by our Court in Navnit Motors Pvt. Ltd. [2011 (11) TMI 614 - Bombay High Court], the relationship was that on a principal to principal basis and not on the basis of the agency which forms the foundational difference according to the Rajasthan High Court in Marudhara Motors [2009 (3) TMI 956 - RAJASTHAN HIGH COURT] for not applying the decision of the Apex Court in Mohd. Ekram Khan. Appeal dismissed.
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