https://www.taxtmi.com/caselaws?id=161710 A lorry assembled by mounting a body on a chassis was treated as a distinct commercial commodity, not a mere continuation of the chassis and body materials already taxed. On that basis, the sale of the completed lorry was held taxable and not protected as a second sale. The later explanation to entry 94, which granted relief where tax had already been levied on the chassis or body built on it, was treated as a new beneficial provision and therefore applied only prospectively. As the relevant assessment period preceded its introduction, no relief was available to the assessee. en-us Thu, 30 Jan 2003 00:00:00 +0530 Tue, 04 Feb 2014 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161710 A lorry assembled by mounting a body on a chassis was treated as a distinct commercial commodity, not a mere continuation of the chassis and body materials already taxed. On that basis, the sale of the completed lorry was held taxable and not protected as a second sale. The later explanation to entry 94, which granted relief where tax had already been levied on the chassis or body built on it, was treated as a new beneficial provision and therefore applied only prospectively. As the relevant assessment period preceded its introduction, no relief was available to the assessee. Case-Laws VAT and Sales Tax Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161710