Supreme Court · 2004 INSC 398 · Decided 21 July 2004
MOHD. Ekram Khan and Sons v. Commissioner of Trade Tax, U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 2004 INSC 398 · [2004] SUPP. 3 S.C.R. 116
- Case number
- CIVIL APPEAL No. 9618/2003
- Decided
- 21 July 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Uttar Pradesh Trade Tax Act, 1948 : ~ S.2(h)-Sale-Supply of motor parts to customers by agent under c warranty agreement-Amount received by agent from manufacturer for such· supply of parts-Assessed to tax-Held, assessee received payment of the price for the parts supplied to in Maharashtra had an agreement with its customers to replace defective parts during warranty period. The agent in the State of Uttar Pradesh supplied the parts to the ..- customers under the warranty agreement and received the price thereof from the manufacturer. The assessing authority opined
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