Mohd. Ekram Khan & Sons vs Commissioner Of Trade Tax, U.P. Lucknow

The Supreme Court held that the payments received by the assessee for supplying parts under a warranty agreement constituted a sale under Section 2(h) of the Uttar Pradesh Trade Tax Act, 1948. The Court distinguished the case from Premier Automobiles Ltd. v. Union of India, asserting that the transaction involved a separate sale between the assessee and the manufacturer, thus attracting tax liability. The Court upheld the High Court's decision, confirming the tax assessments for the assessment years 1990-91 and 1996-97.