1968 (8) TMI 168

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....issued by the State Government under section 3-A of the U.P. Sales Tax Act, computed the tax liability by applying the rate of one anna per rupee. The respondent preferred an appeal contending that a body mounted on the chassis of a motor vehicle was not a component part of the motor vehicle and, therefore, was not an item classified in the aforesaid notification. It should be considered, he urged, as an unclassified item liable to tax at the lower rate mentioned in section 3 of the U.P. Sales Tax Act. The contention found favour with the Judge (Appeals), Sales Tax, and he allowed the appeal. The Commissioner of Sales Tax applied in revision and the Judge (Revisions), Sales Tax, has dismissed the revision application. At the instance of the....

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....o determine first what is a motor vehicle. A motor vehicle is a carriage propelled by a motor. It is a vehicle intended ordinarily for conveying passengers or goods. Now, a component part of an article is one of the parts constituting it. It is an integral part necessary to the constitution of the whole article. Without it, it would not be possible to conceive of the entire article as a whole. Can it be said that the body of a motor vehicle is a necessary part of the motor vehicle? Learned counsel for the respondent seeks to persuade us that the motor vehicle is a complete unit when it consists of a motor and chassis on wheels and that the body mounted on the chassis is not a necessary part of the motor vehicle. We are unable to accept the ....