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TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1068
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....order, the Tribunal has allowed the revenue's appeals, set aside the order of the first appeal authority and held that the assessee was liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under Notification No. KA.NI.-2- 306 dated 29.01.2001. 2. Present revisions have been pressed on the following questions of law: "(i) Whether on the facts and circumstances of the case, the Tribunal was correct to hold that the notification No. 306 dated 29.1.2001 issued under Section 3A of the Act is rightly applied by treating the construction of bus bodies as component part of the motor vehicle? (ii) Whether the Tribunal was correct to ignore that work of construction of bus bodies was....
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....body" was unclassified and not component part of motor vehicle. 5. Having heard Shri Rakesh Ranjan Agarwal, learned Senior Counsel assisted by Shri Suyash Agarwal, learned counsel for the assessee and Shri Jagdish Mishra, learned Standing Counsel for the revenue, insofar as a case has been set up by the assessee to subject it to tax under Section 3F of the Act, that claim appears to have been raised belatedly after the decision had been made by the Tribunal. In fact, such claim appears to have been voiced, for the first time, by means of an application filed under Section 22 of the Act only. Clearly, that claim was raised belatedly and the same has rightly not been adjudicated by the revenue authorities or the Tribunal. 6. Question of....
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....r mounting on chassis of motor vehicles, but excluding tractors whether on wheels or on tracts. Sale to consumer or Hire purchase company financing the purchase by the consumer 10% (2) Components, parts ad accessories of vehicles specified in sub-entry (1) above including tyres and tubes, batteries and trailers adopted for use alongwith the said vehicles, other than such trailers as are predominantly used alongwith any other vehicles. 9. Thus, motor bodies or bodies of built or meant to be mounted on chassis of motor vehicles were always treated apart and different from component parts, accessories etc. of motor vehicles. They were made taxable at the specified rates, under the aforesaid notificatio....
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.... 11. At the same time, by virtue of Notification No. ST-II-2399 dated 27.04.1987, the words 'construction of bodies of motor vehicles and construction of trailers' was added as specific works contract, that may be subjected to tax under the scheme of Notification No. 3F of the Act. 12. Thus, a reading of the notifications together, initially, under the 1968 notification, the State treated the motor vehicles and motor bodies built thereon as also component parts thereof, similarly, for the purposes of prescribing the rate of tax. However, after seeking to tax the activity of construction of bodies of motor vehicles and construction of trailers under Section 3F of the Act, the State Government deleted the words 'motor bodies....
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....t there was no amendment to subject motor bodies or bodies of motor vehicles to tax as motor vehicles. 15. The submission of the revenue that the bus body continued to be taxable as component parts and their reliance on the decision of this Court in the case of C.S.T. Vs. Pritam Singh, 1968 (22) STC 414 , cannot be accepted to be correct as, in the first place, the decision of this Court with reference to the decision entries preceding the Notification No. ST-1921. By that notification, motor bodies were made taxable as motor vehicles under Section 3A of the Act. However, that scheme was deliberately altered by deletion of the words 'motor bodies' from Entry 43 in Notification No. ST-II- 5784 dated 07.09.1981. That scheme had con....