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TMI Blog2004 (4) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... party was assessed to tax for the assessment year 1984-85 on the turnover of Rs. 1,05,01,985. The said order was revised by the Deputy Commissioner (Executive), Sales Tax, under section 10-B of the U. P. Sales Tax Act, 1948 on the basis that the assessee had purchased Vikram three wheeler chassis by issuing form III-A to M/s. Scooters India Limited. Similarly no purchase tax was paid by it on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssis of motor vehicles, but excluding tractors whether on wheels or on tract. Tax is on the point of sale by dealer to consumer . . . at 10 per cent. The above entry is a comprehensive entry and includes the motor vehicles, chassis, bodies, tankers built or meant for mounting on chassis. It was argued by the dealer that the intention of the Legislator is clear that the chassis and bodies built ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te one commodity'. We may also refer to the decisions in Jagannath v. Union of India [1962] 2 SCR 118; AIR 1962 SC 148, where tobacco in the whole leaf and tobacco in the broken leaf were treated as two different commodities, East India Tobacco Company v. State of Andhra Pradesh [1962] 13 STC 529 (SC); [1963] 1 SCR 404; AIR 1962 SC 1733, where Virginia tobacco and country tobacco were treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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