https://www.taxtmi.com/caselaws?id=151370 The court ruled in favor of the petitioner, holding that bus bodies mounted on motor chassis are not liable to be taxed under entry 1 of Schedule A of the Haryana General Sales Tax Act. The judgment clarified the distinction between accessories, spare parts, and component parts of motor vehicles, determining that bus bodies should be classified as component parts and not subject to the higher tax rate specified in the entry. The previous order of the Excise and Taxation Officer was quashed. en-us Fri, 24 Sep 1976 00:00:00 +0530 Wed, 05 Jun 2013 11:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151370 The court ruled in favor of the petitioner, holding that bus bodies mounted on motor chassis are not liable to be taxed under entry 1 of Schedule A of the Haryana General Sales Tax Act. The judgment clarified the distinction between accessories, spare parts, and component parts of motor vehicles, determining that bus bodies should be classified as component parts and not subject to the higher tax rate specified in the entry. The previous order of the Excise and Taxation Officer was quashed. Case-Laws VAT and Sales Tax Fri, 24 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151370