TMI Blog2019 (11) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... 1921/X-905(1)-64 dated 01.05.1968 - the motor bodies or bodies of built or meant to be mounted on chassis of motor vehicles were always treated apart and different from component parts, accessories etc. of motor vehicles. They were made taxable at the specified rates, under the aforesaid notifications. However, that scheme came to be altered upon issuance of notification no. Notification No. ST-II-5784 dated 07.09.1981 as amended by notification no. TT- 2-3402 dated 01.10.1994. Since the notification dated 27.04.1987 only brought the activity of construction of bodies of motor vehicles and construction of trailers under the ambit of Section 3F of the Act for the purposes of taxation without affecting the rate of tax on the goods that ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;BLE SAUMITRA DAYAL SINGH,J. 1. These revisions have been filed against the common order passed by the Trade Tax Tribunal, Meerut dated 07.04.2006 passed in Second Appeal No. 151 of 2005 for A.Y. 2002-03 (U.P.) and Second Appeal No. 152 of 2005 for A.Y. 2002-03 (central). By that order, the Tribunal has allowed the revenue's appeals, set aside the order of the first appeal authority and held that the assessee was liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under Notification No. KA.NI.-2- 306 dated 29.01.2001. 2. Present revisions have been pressed on the following questions of law: (i) Whether on the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal that it had never made any direct sale of goods but had, in fact, executed the works contracts requiring fabrication of bus bodies. Accordingly, it further claimed to be taxable in accordance with Section 3F of the Act by virtue of Notification No. ST-II- 2399 dated 27.04.1987. Alternatively, in any case, it claimed that the commodity bus-body was unclassified and not component part of motor vehicle. 5. Having heard Shri Rakesh Ranjan Agarwal, learned Senior Counsel assisted by Shri Suyash Agarwal, learned counsel for the assessee and Shri Jagdish Mishra, learned Standing Counsel for the revenue, insofar as a case has been set up by the assessee to subject it to tax under Section 3F of the Act, that claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s succeeded by Notification No. ST-II-5784 dated 07.09.1981. Entry 43 of the said notification reads as below: 43 (1) Motor vehicles including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, mopeds, motorettes, motor omnibuses, motor omnibuses, motor vans, motor lorries, motor trucks, jeeps, station wagons and chassis of motor vehicles and bodies or tankers or motor caravans built or meant for mounting on chassis of motor vehicles, but excluding tractors whether on wheels or on tracts. Sale to consumer or Hire purchase company financing the purchase by the consumer 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the said vehicles, other than such trailers as are predominantly used alongwith any other vehicles. M or I 10% (iii) Motor cycles, motor cycle combinations, motor scooter and mopeds. Sale by dealer to consumer or in the case of sale through a hire purchase company to the hire purchase company financing the purchase by the consumer. 10% 10. Thus, upon such statutory change, the words and expressions such as motor bodies or bodies or tankers or motor caravans built or meant for mounting on chassis of motor vehicles came to be deleted. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be deemed to have been sold in execution of such works contract, it remains to be examined, the rate of tax that would be leviable on such goods. 14. Even though, it may have been argued by the revenue that in 1987, the commodity bus bodies would have been taxable as motor vehicles by virtue of earlier Notification No. ST-1921 dated 01.05.1968 issued under Section 3A of the Act, however, the material difference in the language of the subsequent notification issued under Section 3A being Notification No. TT-2-3402 dated 01.10.1994 and the subsequent notifications, as have been noted above, would have to be borne in mind. In that regard, the words 'motor bodies' or 'bodies of vehicles' are found to be missi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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