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Ashok Leyland Limited Versus The State of Tamil Nadu (Rep By The Assistant Commissioner (CT) )

2016 (3) TMI 1031 - MADRAS HIGH COURT

Allowability of concessional rate of tax relating to the assessment year 1988-89 - As per Contract appellant engaged in designing, manufacturing, supplying and commissioning and for handing over of eight numbers of Yard Tractors with drive clutch unit and though the vehicle was named as tractor, there was nothing but a cabin built for the driver on the trailer/lorry chassis.- As per G.O.P.No.227, dated 3.3.1984, concessional rate of tax has been provided on the sale of lorry chassis - Held that: .....

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atter remitted back - Tax Case (Revision) No. 93 of 2015 - Dated:- 11-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr. N. Prasad For the Respondent : Mr. S. Kanmani Annamalai JUDGMENT This tax case revision has been filed, under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 9.5.2014, made in T.A.No.70 of 2006, relating to the assessment year 1988-89. 2. The brief facts .....

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r handing over of eight numbers of Yard Tractors with drive clutch unit. Though the vehicle was named as tractor, there was nothing but a cabin built for the driver on the trailer/lorry chassis. 2.2. It has been further stated that G.O.P.No.227, dated 3.3.1984, had provided for concessional rate of tax on the sale of lorry chassis. The petitioner had claimed concessional rate of tax under the said Government Order. The claim made by the petitioner for concessional rate of tax had been disallowed .....

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committed an error in law, in confirming the levy of higher rate of tax on the sale and delivery of the cabin built on trailer chassis. Without the construction of the cabin for the driver, the vehicle could not be used. It was not a fully built motor vehicle, like a bus, which has to be assessed at 15%. It was only a delivery of chassis and therefore, it had to be assessed at 6%. In respect of four chassis which had been delivered, the first appellate authority had decided the issue in question .....

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ruction of a fully built motor vehicle. The Tribunal ought to have noted that the chassis did not become a commodity merely due to the adding of a cabin. It had erred in relying on the judgment of the Supreme Court, made in MUNICIPAL CORPORATION OF CITY OF THANE Vs. VIDYUTH METALLICS LTD., (20 VST 680). The said case related to a vehicle in which case the body had been built on the auto chassis. Similarly, the decision made in STATE OF TAMIL NADU Vs. ASHOKA MOTORS (28 VST 116) could not be appli .....

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