1972 (2) TMI 86

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....er section 11 of the U.P. Sales Tax Act. The assessee is a dealer in batteries used in motor vechicles. For the assessment year 1962-63 a dispute arose between the assessee and the sales tax department with regard to the rate of tax applicable to the turnover of batteries. The assessee's contention was that the rate should be six pies per rupee as prescribed under Notification No. ST-3505/X dat....

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....nder Notification No. 905/X dated 31st March, 1956, turnover of certain goods is taxable at a single point at the point of sale by the importer or at the point of sale by the manufacturer. Item No. 24 in the list attached to that notification deals with motor vehicles and its component parts including batteries and the rate prescribed is one anna per rupee. This notification was modified by a subs....

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....cent. as provided in this notification. This contention, in our opinion, is not correct. The notification of 1962 modifies the earlier notification only to the extent of its inconsistency or repugnancy. This notification does not prescribe any rate for motor vehicles or their component parts at all so that this notification cannot be said to be repugnant or inconsistent with any earlier notificati....