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TMI Blog2009 (2) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... assis and the body built thereon, the assessee is not entitled to rebate of tax. We clarify this position with direction to the assessing officer to modify the assessment after giving an opportunity to the assessee to produce documents pertaining to payment of tax on the body built on the chassis of each vehicle sold by the assessee. If the assessing officer has already modified the assessment granting exemption pursuant to the Tribunal's order, he shall rectify the assessment by following the above directions. In view of the direction issued by us, we direct the intelligence officer to reconsider the penalty orders also after receipt of revised order from the assessing officer, after giving the assessee an opportunity of being heard and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision cancelled the first revisional authority's order and restored the penalty against which the assessee has filed the statutory appeal. The revision filed against the first revisional authority's order was dismissed by the Commissioner, against which the assessee has filed the writ petition. We have heard senior counsel, Dr. K.B. Muhammed Kutty, appearing for the assessee and the Government Pleader, Sri V.K. Shamsudeen for the respondent. The assessee's claim for exemption, though accepted by the Tribunal vide annexure H order, is not tenable because the relevant entry provides only for rebate of tax on the tax paid on chassis and on body built thereon. For easy reference, we extract hereunder the relevant entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon have suffered tax and on production of proof of the same, the assessing officer is bound to grant rebate on such tax paid. Therefore the assessee engaged in buying chassis and building body thereon cannot claim second sale exemption on vehicle stating that both chassis and body have suffered tax independently on first sales. What the assessee has done in this case is, to claim exemption, treating the sale of the vehicle as second sale. This is factually incorrect because what the assessee purchased is chassis and what he has sold after body built thereon is a full motor vehicle. Since the sale of motor vehicle as such is the first sale in the State, it is not entitled to exemption as second sale. Therefore, the assessee is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from the assessee or not. However, without proof of payment of tax on the chassis and the body built thereon, the assessee is not entitled to rebate of tax. We clarify this position with direction to the assessing officer to modify the assessment after giving an opportunity to the assessee to produce documents pertaining to payment of tax on the body built on the chassis of each vehicle sold by the assessee. If the assessing officer has already modified the assessment granting exemption pursuant to the Tribunal's order, he shall rectify the assessment by following the above directions. In view of the direction issued by us, we direct the intelligence officer to reconsider the penalty orders also after receipt of revised order from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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