TMI Blog2009 (6) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... unal Appeal No. 378 of 1993. The short facts are that the respondent herein purchased a chassis which suffered tax at that point of sale. The respondent, thereafter, erected a body over it and after using the complete unit, sold the new product, namely, the lorry to a third party, for which, the assessing authority, by its order dated January 31, 1992 determined the tax in a sum of Rs. 36,113, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n v. State of Tamil Nadu [1995] 97 STC 503 (Mad) to appreciate the stand of the petitioner herein. The Division Bench, as proposition of law, has laid down the ratio to the following effect (at page 514): . . . The settled position of law is that whenever a commercial commodity which has suffered sales tax is transformed into another distinct commercial commodity, it becomes a separate and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in South India Automotive Corporation Private Ltd. v. State of Tamil Nadu [1990] 76 STC 115 (Mad) is identical to the instant case. In the said case, the dealers in sale of three wheelers built a body over a chassis which had already suffered tax and when after the body was built as a three wheeler van, it was sold to a customer, the contention that no further tax liability would arise on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r it, having regard to the undisputed fact that what was sold by the respondent later was the lorry as a whole, the tax suffered on the chassis was immaterial, inasmuch as the product sold was the lorry, the value of which is liable to be taxed under the provisions of the Act. We, therefore, find that the order of the Tribunal in having interfered with the order of the assessing authority is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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