2009 (6) TMI 951

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....ward with this revision challenging the order of the Tribunal dated April 7, 1995 passed in Tribunal Appeal No. 378 of 1993. The short facts are that the respondent herein purchased a chassis which suffered tax at that point of sale. The respondent, thereafter, erected a body over it and after using the complete unit, sold the new product, namely, the lorry to a third party, for which, the asse....

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....ld be appropriate to refer to the principle stated in Tamil Nadu Mosaic Manufacturers Association v. State of Tamil Nadu [1995] 97 STC 503 (Mad) to appreciate the stand of the petitioner herein. The Division Bench, as proposition of law, has laid down the ratio to the following effect (at page 514): ". . . The settled position of law is that whenever a commercial commodity which has suffered sa....

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....f the commodity purchased by him and which has suffered sales tax. . ." The decision referred to in South India Automotive Corporation Private Ltd. v. State of Tamil Nadu [1990] 76 STC 115 (Mad) is identical to the instant case. In the said case, the dealers in sale of three wheelers built a body over a chassis which had already suffered tax and when after the body was built as a three wheeler ....