TMI Blog1968 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 1956-57 the Sales Tax Officer determined the turnover of such bodies at Rs. 16,000 and, treating them as component parts of motor vehicles within the meaning of item No. 24 of Notification No. S.T.-905/X dated 31st March, 1956, issued by the State Government under section 3-A of the U.P. Sales Tax Act, computed the tax liability by applying the rate of one anna per rupee. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reated to be that of manufactured component part covered by the relevant notification under section 3-A so as to be charged under section 3-A or not?" The Notification No. S.T.-905/X dated 31st March, 1956, declares that the turnover in respect of the goods specified in the list appended is liable to tax with effect from 1st April, 1956, in the case of (a) goods imported from outside Uttar Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the motor vehicle is a component part of it. To decide that question it is necessary to determine first what is a motor vehicle. A motor vehicle is a carriage propelled by a motor. It is a vehicle intended ordinarily for conveying passengers or goods. Now, a component part of an article is one of the parts constituting it. It is an integral part necessary to the constitution of the whole article. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is incapable of ordinarily discharging the purpose for which it is intended. There can be no dispute that in order to serve that purpose effectively it is necessary for a motor vehicle to have a body mounted on it. The design of that body will vary according to whether the motor vehicle is intended to convey passengers or goods. But a body there must be, and unless there is a body it is not possi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that, in our opinion, the body mounted on the chassis of a motor vehicle is an integral part of the motor vehicle. Therefore, the submission on behalf of the respondent does not carry his case any further. In our judgment, the truck bodies manufactured and sold by the respondent must be considered as component parts of motor vehicles and, therefore, liable to charge by reference to Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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