Let me rephrase your problem and see if I got it right:
You promised to queue with your friend to buy the MP3 player.
However, you bought one for yourself beforehand, so now your friend
wants you to still queue with him, but buy for his manager this
time. Your mother is unhappy you are wasting your time for a
stranger, so you decided to tell your friend that it was your
mother who made you buy the player elsewhere, and you'd not be
joining him in the queue the next day.
So far so good?
I wouldn't comment on whether it is right or wrong what you did,
but can I ask why you had to lie? From what I see, telling your
friend the truth may have lowered your credibility in his eyes, but
pushing the responsibility on to your mother isn't going to gain
you any credit points either. You promised to go, and now you're
not going. Promise broken. And come on, using your mother as a
shield is an excuse only good for three-year-olds (for your sake,
let's hope your friend thinks like one). Some more, you asked your
friend to lie to his manager to cover your lie. If I were your
friend, I'd probably keep quiet but deep inside I'd rather have you
telling me the truth.
If you want to lie, be a good liar, in both senses of the word --
lie for a good reason and make it good. If you can't do both, then
stick to the truth. At least people wouldn't accuse you of lying
on top of breaking a
promise.