Parts Replaced Under Warranty Taxable under CST Act: Allahabad HC

Telco Construction Equipment Company Limited Vs Commissioner Commercial Tax (Allahabad High Court)

The Allahabad High Court delivered its judgment on revisions filed by Telco Construction Equipment Company Limited against the levy of tax on parts replaced during warranty periods. The case arises from Sales/Trade Tax Revision No. 11 of 2024, which challenged the order of the Commercial Tax Tribunal, Noida, regarding the Assessment Year 2007-08 under the Central Sales Tax Act. The revisions were admitted to consider two primary questions of law: whether the Tribunal was justified in

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