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2016 (10) TMI 77 - HC - VAT and Sales TaxPartial exemption of sales tax - sales tax rate reduced to 3% on sale of All types of four wheeler and three wheeler, Commercial Motor Vehicles, that is to say Trucks, Buses, Mini Buses and pickup vans and their chassis but excluding Auto rickshaws - notification dated 13.6.1989 issued by the State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 - sale of A.P.I. three wheeler chasis complete with the speedometer, spare wheel rims without tyre and tube with wind screen glass by the respondent - Whether the chasis of three wheeler vehicle sold by the respondent falls within the purview of notification dated 6.4.1989 issued by the State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958? Held that: - the Board itself has found that the respondent has not sold auto rickshaw but has sold the chasis of three wheeler and, therefore, the Board itself has answered the aforesaid question in favour of the respondent. If the respondent has sold the chassis of three wheeler vehicle, the same would fall within the purview of notification dated 13.6.1989 - appeal dismissed - decided in favor of respondent.
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