https://www.taxtmi.com/caselaws?id=162835 Motor vehicle chassis and a body mounted on it were held to be commercially distinct commodities, even though both appeared in the same notification entry. The court applied the principle that goods listed under one tariff or exemption heading may still remain separate commercial articles at different stages of use. Because the dealer purchased chassis and bodies separately and did not resell them in the same form and condition, the statutory condition for exemption on resale was not met. Purchase tax was therefore attracted under section 3-AAAA. en-us Mon, 26 Apr 2004 00:00:00 +0530 Sat, 15 Mar 2014 11:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162835 Motor vehicle chassis and a body mounted on it were held to be commercially distinct commodities, even though both appeared in the same notification entry. The court applied the principle that goods listed under one tariff or exemption heading may still remain separate commercial articles at different stages of use. Because the dealer purchased chassis and bodies separately and did not resell them in the same form and condition, the statutory condition for exemption on resale was not met. Purchase tax was therefore attracted under section 3-AAAA. Case-Laws VAT and Sales Tax Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162835