https://www.taxtmi.com/caselaws?id=164704 Bus bodies mounted on motor chassis are treated as component parts of motor vehicles, not as mere accessories or separate spare parts. On that characterisation, the lower tax rate under Entry 9 of Schedule A applies rather than the higher rate, and departmental instructions or an assessment adopting the higher rate cannot override that settled classification. The legal position is applied to the relevant assessment year, with bus bodies mounted on chassis taxed at 6% as component parts of motor vehicles. en-us Thu, 08 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164704 Bus bodies mounted on motor chassis are treated as component parts of motor vehicles, not as mere accessories or separate spare parts. On that characterisation, the lower tax rate under Entry 9 of Schedule A applies rather than the higher rate, and departmental instructions or an assessment adopting the higher rate cannot override that settled classification. The legal position is applied to the relevant assessment year, with bus bodies mounted on chassis taxed at 6% as component parts of motor vehicles. Case-Laws VAT and Sales Tax Thu, 08 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164704