1977 (3) TMI 54

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....- The respondent carries on business of building truck and Bus bodies on the Chassis supplied by the Customers. The assessing officer imposed tax on the turnover in relation to his bus and truck bodies at the rate of 12per cent. But the respondent paid tax at the rate of 5per cent. 2. Being aggrieved by that the respondent filed an appeal before the first appellate Court. The learned appella....

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....exigible to tax at the rate of 5 per cent and not 12per cent." With these remarks, he reduced the tax imposed and directed that the price of the bus and truck bodies be taxed at the rate of 5per cent. 3. Against the said order, the State has come up in appeal. The only point urged is that bus and truck bodies are part and parcel of motor vehicles. Hence they will come under entry made for mo....

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....e rate of 12per cent. Admittedly, bus and truck bodies are not spare parts of the motor vehicles. They are only components of motor vehicles. The question therefore will be whether components have been included in entry No. 1. In this connection, I shall refer to two other entries of the same schedule where components have been indicated. They are, entry Serial No. 3 and 15. Entry No. 3: - Refr....