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2009 (11) TMI 855 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the erection of body on the chassis would amount to sale, contrary to the judgment of the honourable Supreme Court in State of Gujarat (Commissioner of Sales Tax, Ahmedabad) v. Variety Body Builders [1976 (4) TMI 190 - SUPREME COURT OF INDIA]? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there would be no effect with regard to tax liability of the dealer even if the transaction is held to be inter-State sale? Held that:- The first question of law does not survive as it has already been answered against the dealer-appellant by the honourable Supreme Court in the case of Commissioner of Commercial Taxes, Mysore v. M.G. Brothers [1974 (10) TMI 81 - SUPREME COURT OF INDIA] On the issue of inter-State sale, the Tribunal has opined that even if the contention raised by the dealer-appellant is accepted and it was treated as an inter-State sale on account of movement of goods from Punjab to Haryana, still the fact remains that the tax was assessable at four per cent, which has been charged by the respondent-State. Accordingly, the Tribunal has concluded that no useful purpose would be served by remanding the matter for fresh assessment, especially when the dealer-appellant did not show the transaction to be inter-State sale. Therefore, we are of the view that there would be no tax effect on the dealer-appellant in the facts and circumstances of the present case. Accordingly, while leaving the question of law open, we dismiss the appeal.
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