9911796707
TMI Blog2004 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... The dealer-opposite party had refuted its liability on the turnover of the aforesaid three items. The assessment order dated July 31, 1990 was modified and reversed by the first appellate authority by order dated October 26, 1990 and the said order has been confirmed in second appeal by the Tribunal. The first question which has been raised by the Commissioner of Sales Tax is regarding the taxability of trailers. The assessing authority rejected the claim of total exemption on the purchase price of trailers. Taking the purchases price of trailers at Rs. 1,47,968 it assessed the taxable purchase price after adding expenses, etc., at Rs. 1,64,000 and levied tax at the rate of 10 per cent on the sale of trailers which was assessed to Rs. 1,83, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (page 387): . . . The word 'trailer' has been defined in the Concise Oxford Dictionary as a vehicle towed by another. In other words, a trailer cannot move by itself. It has to be pulled by another moving vehicle. It can be a motor car, a tractor or any other moving vehicle. Under the notification dated July 5, 1982 only such trailers adapted for use along with the vehicles mentioned in sub-entry (1) of entry No. 43 are taxable at the rate of 10 per cent. It may be noticed here that the tractor has been excluded from sub-entry (1) of entry 43. The finding in the present case is that the trailers sold by the dealer-opposite party were meant as attachment with the tractors only. In view of this factual aspect I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kingly similar to entry No. 51 of Notification No. 5785 imposing rate of tax at six per cent. Therefore it is established that the consistent view of this court has been that the earlier entry No. 109 and the present entry No. 51 are comprehensive enough to include tractor trolleys in them. The next point is regarding the liability of purchase tax on the purchase of chassis of three wheelers and its body. The dealer disclosed the purchase of three wheelers chassis at Rs. 7,67,985.78. Similarly it disclosed the purchase of three wheelers body at Rs. 1,44,034. It has not accepted any tax liability on these purchases, although the dealer-opposite party avoided the payment of purchase tax by issuing form III-A. The purchase tax was imposed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 1111 has held otherwise which reads as follows: . . . . that the same commodity at different stages could be treated and taxed as commercially different articles. In A. Hajee Abdul Shukoor Co. v. State of Madras [1964] 15 STC 719 (SC); [1964] 8 SCR 217; AIR 1964 SC 1729, this court held that 'hides and skins in the untanned condition are undoubtedly different as articles of merchandise than tanned hides and skins' and pointed out that 'the fact that certain articles are mentioned under the same heading in a statute or the Constitution, does not mean that they all constitute 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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