https://www.taxtmi.com/caselaws?id=154678 Bus bodies mounted on motor vehicle chassis were treated as component parts of the motor vehicle for the relevant sales tax entry. The court construed "components of motor vehicle" in the context of the entry covering motor vehicles, chassis, tyres, tubes and spare parts, and distinguished authorities treating bus bodies as separate finished goods on their facts. It accepted that a vehicle is not ordinarily complete or functional for conveyance without its body. On that reasoning, the sale of bus bodies mounted on chassis attracted tax at the higher rate, and the dealer's claim to the concessional rate failed. en-us Tue, 20 Jan 1987 00:00:00 +0530 Mon, 26 Aug 2013 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154678 Bus bodies mounted on motor vehicle chassis were treated as component parts of the motor vehicle for the relevant sales tax entry. The court construed "components of motor vehicle" in the context of the entry covering motor vehicles, chassis, tyres, tubes and spare parts, and distinguished authorities treating bus bodies as separate finished goods on their facts. It accepted that a vehicle is not ordinarily complete or functional for conveyance without its body. On that reasoning, the sale of bus bodies mounted on chassis attracted tax at the higher rate, and the dealer's claim to the concessional rate failed. Case-Laws VAT and Sales Tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154678