2007 (6) TMI 576

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..... a company incorporated under the Companies Act, It is also registered under the provisions of the Kerala General Sales Tax Act and the Central Sales Tax Act. It is engaged in the sale of automobiles and spare parts. In this revision filed under Section 41 of the KGST Act, the assessee calls in question the correctness or otherwise of the orders passed by the Kerala Sales Tax Appellate Tribunal in .....

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..... the vehicle owners, has not the Tribunal erred in not returning a finding that the petitioners were only discharging the obligation of the manufacturer insofar as warranty were concerned and thereby eschewing a sale? c) When in the facts and circumstances of the case, where the dealer has only discharged the obligation for and on behalf of the manufacturer in terms of the dealership agreement a .....

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..... ra in view of the authoritative pronouncement made by the Supreme Court in Mohd. Ekram Khan Sons. v. Commissioner of Trade Tax (136 STC 515). 4. The Tribunal, while rejecting the contentions canvassed by the assessee has relied upon the law laid down by the apex Court. In view of the above, in our opinion, the Tribunal has not committed any error whatsoever which would call for our interferen .....

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