Entry 18 of Notification No. 306 doesn't affect tax on motor bodies; only adds "and harvester combines.

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Full Text of the Document

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....Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by that notification, only the words 'and harvester combines' had been added but there was no amendment to subject motor bodies or bodies of motor vehicles to tax as motor vehicles.....