Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2007 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (2) TMI 308 - SC - VAT and Sales TaxWhether mounting of the body of the auto rickshaw on the chassis thereof would amount to "manufacture" within the meaning of section 2(e-1) of the U. P. Sales Tax Act, 1948? Held that:- Appeal dismissed. The Tribunal also opined that by mounting auto rickshaw body on the chassis a new product comes into being. However, it had proceeded to hold that both chassis and auto rickshaw being under the same entry no tax would be payable. The Tribunal was not correct in that behalf as it failed to take into consideration the fact that if two articles were purchased by the assessee and the articles it sold were different commodities, purchase tax would be payable therefor as the terms and conditions laid down in form III-A had not been satisfied.
|