9911796707
TMI Blog2009 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities (Excise and Taxation Officer) in the State of Punjab for charging tax at the rate of six per cent sales tax on the bus bodies instead of 10 per cent were not binding on the sales tax authorities?" The facts as have been revealed in the reference order are that the dealer is engaged in the manufacture of bus bodies and sale thereof. The assessment for the year 1972-73 was framed by the Assessing Authority, Jalandhar on November 9, 1976 and additional demand of Rs. 67,087.19 was raised. The dealer preferred an appeal before the Deputy Excise and Taxation Commissioner (A), Jalandhar who had vide order dated September 9, 1977 accepted the plea of the dealer that the rate of tax on the bus bodies should be six per cent instead of 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of law referred for adjudication of this court would not arise out of the order of the Tribunal. The declining of reference was challenged by the dealer before this court under section 22(2)(b) of the Act and accordingly vide order dated November 25, 1992 passed in Sales Tax Case No. 59 of 1992 directions were issued to the Tribunal for preparing the statement of case and refer the aforementioned question to this court for adjudication. Having heard learned counsel for the parties and perused the record we are of the view that the reference deserved to be answered in favour of the dealer. The matter is not res integra. In the case of Ambala Coach Builders v. State of Haryana [1977] 39 STC 44 (P&H) a fundamental issue was raised, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us bodies have now been instructed to be taxed at the rate of 10 per cent. Even this was done because of an objection raised by the audit party of the office of Accountant-General, Haryana. I, therefore, hold that the bus bodies on motor chassis are not liable to be taxed as if they fall within entry 1 of Schedule A. The writ petition is, therefore, allowed and the order dated May 4, 1976 of the Excise and Taxation Officer is quashed." Accordingly in accordance with the aforementioned observations, the bus bodies have to be regarded as component parts of the motor vehicle. Once the aforesaid factual position is clear then it follows that it has to be assessed at six per cent as per entry 9 of Schedule A to the Act. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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