https://www.taxtmi.com/caselaws?id=127355 A chassis used on public roads was treated as a motor vehicle for tax purposes under section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, and tax was upheld even though no body had yet been attached. The exemption notification under section 9 applied only to a chassis driven to a place for the specific purpose of body attachment; chassis moved through the State for delivery or disposal did not meet that condition. The exemption claim therefore failed, and the levy was sustained on both taxability and exemption grounds. en-us Thu, 25 Nov 1971 00:00:00 +0530 Mon, 09 Nov 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127355 A chassis used on public roads was treated as a motor vehicle for tax purposes under section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, and tax was upheld even though no body had yet been attached. The exemption notification under section 9 applied only to a chassis driven to a place for the specific purpose of body attachment; chassis moved through the State for delivery or disposal did not meet that condition. The exemption claim therefore failed, and the levy was sustained on both taxability and exemption grounds. Case-Laws VAT and Sales Tax Thu, 25 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127355