https://www.taxtmi.com/caselaws?id=148394 Prepared truck bodies were held to be integral component parts of motor vehicles because a motor vehicle, in its ordinary commercial sense, does not ordinarily function as a conveyance without a mounted body. The body fitted to the chassis was therefore treated as necessary to the constitution and use of the vehicle, bringing the sale within the notification under section 3-A of the U.P. Sales Tax Act rather than within the residuary classification of unclassified goods under section 3. The reference was answered in favour of the Revenue, and the special tax rate applied to truck bodies sold by the assessee. en-us Tue, 06 Aug 1968 00:00:00 +0530 Fri, 26 Apr 2013 15:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148394 Prepared truck bodies were held to be integral component parts of motor vehicles because a motor vehicle, in its ordinary commercial sense, does not ordinarily function as a conveyance without a mounted body. The body fitted to the chassis was therefore treated as necessary to the constitution and use of the vehicle, bringing the sale within the notification under section 3-A of the U.P. Sales Tax Act rather than within the residuary classification of unclassified goods under section 3. The reference was answered in favour of the Revenue, and the special tax rate applied to truck bodies sold by the assessee. Case-Laws VAT and Sales Tax Tue, 06 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148394