https://www.taxtmi.com/caselaws?id=156180 Where the contractual arrangement and invoices showed supply of a completed station wagon or autorickshaw, the transaction was treated as a single sale of the finished vehicle rather than separate sales of chassis and body. The fact that tax had been shown on the body-building component did not change the taxable event, because the commercial substance was supply of the completed vehicle under one arrangement. Accordingly, prior tax on the body did not exclude tax on the finished vehicle under Schedule I item 3 of the Tamil Nadu General Sales Tax Act, and the assessment on the finished vehicles was upheld. en-us Mon, 03 Apr 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156180 Where the contractual arrangement and invoices showed supply of a completed station wagon or autorickshaw, the transaction was treated as a single sale of the finished vehicle rather than separate sales of chassis and body. The fact that tax had been shown on the body-building component did not change the taxable event, because the commercial substance was supply of the completed vehicle under one arrangement. Accordingly, prior tax on the body did not exclude tax on the finished vehicle under Schedule I item 3 of the Tamil Nadu General Sales Tax Act, and the assessment on the finished vehicles was upheld. Case-Laws VAT and Sales Tax Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156180