9911796707
TMI Blog2009 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression used in entry No. 1 of Schedule A of the Haryana General Sales Tax Act, 1973. This court placed reliance on the judgments of Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976 (3) TMI 156 - SUPREME COURT OF INDIA], Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Pritam Singh [1968 (8) TMI 168 - ALLAHABAD HIGH COURT] and Bajoria Halwasiya Service Station v. State of Uttar Pradesh [1969 (12) TMI 100 - ALLAHABAD HIGH COURT] and came to the conclusion that bus bodies mounted on motor chassis cannot be regarded as accessories or spare parts but are necessarily to be regarded as component parts of motor vehicle. Accordingly, the bus bodies have to be regarded as component parts of the motor vehicle.Once the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the instructions issued by the Excise and Taxation Commissioner, Patiala on January 8, 1974. On a suo motu proceedings initiated under section 21(1) of the Act, the Excise and Taxation Commissioner, Punjab, examined the legality and propriety of the order dated September 9, 1977 passed by the Deputy Excise and Taxation Commissioner (A) and the same was set aside. The Commissioner also remanded the matter to the Assessing Authority for de novo assessment vide order dated July 9, 1981. Therefore, the assessment proceedings were initiated again. The Assessing Authority vide order dated February 23, 1982 again levied tax at 10 per cent on taxable turnover of Rs. 14,19,334 on the sale of bus bodies to the public. On appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the expression motor vehicle included component parts thereof as per the expression used in entry No. 1 of Schedule A of the Haryana General Sales Tax Act, 1973. This court placed reliance on the judgments of the honourable Supreme Court rendered in the cases of Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC), Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Pritam Singh [1968] 22 STC 414 (All) and Bajoria Halwasiya Service Station v. State of Uttar Pradesh [1970] 26 STC 108 (All) and came to the conclusion that bus bodies mounted on motor chassis cannot be regarded as accessories or spare parts but are necessarily to be regarded as component parts of motor vehicle. The Bench went on to observe as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
