https://www.taxtmi.com/caselaws?id=163388 Trailers designed exclusively for use with tractors fall within the sales-tax entry for tractors and their parts, accessories and attachments, rather than the entry for trailers adapted for specified motor vehicles, because tractors are excluded from that latter entry. Separately purchased three-wheeler chassis and bodies are commercially distinct goods and, once mounted together, are not resold in the same form and condition. The purchase-tax exemption therefore does not apply, and purchase tax is attracted. The Revenue's revision succeeded to the extent that the trailer classification and purchase-tax levy were sustained. en-us Mon, 26 Apr 2004 00:00:00 +0530 Tue, 01 Apr 2014 17:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163388 Trailers designed exclusively for use with tractors fall within the sales-tax entry for tractors and their parts, accessories and attachments, rather than the entry for trailers adapted for specified motor vehicles, because tractors are excluded from that latter entry. Separately purchased three-wheeler chassis and bodies are commercially distinct goods and, once mounted together, are not resold in the same form and condition. The purchase-tax exemption therefore does not apply, and purchase tax is attracted. The Revenue's revision succeeded to the extent that the trailer classification and purchase-tax levy were sustained. Case-Laws VAT and Sales Tax Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163388