Three-wheeler chassis exemption under sales tax notification upheld for goods covered by the notified vehicle category.

A three-wheeler chassis sold under the sales tax law fell within the exemption notification because the notification covered all types of three-wheeler commercial motor vehicles and their chassis, while excluding auto rickshaws. On the recorded facts, the goods sold were a chassis and not an auto rickshaw, so the reduced tax rate was available.

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Issues: Whether the chassis of a three-wheeler vehicle sold by the respondent fell within the scope of the exemption notification issued under the sales tax law.

Analysis: The reference raised a mixed question of law and fact. The material on record showed that the respondent had sold a three-wheeler chassis and not an auto rickshaw. The notification exempted all types of three-wheeler commercial motor vehicles and their chassis, while excluding auto rickshaws. On the findings recorded, the goods sold by the respondent were covered by the notification.

Conclusion: The chassis sold by the respondent fell within the purview of the notification and the benefit of reduced tax rate was available to the respondent.

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