High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, Up Lucknow v. S/S Jawahar Automobiles Jawahar Bagh Moradabad - SALES/TRADE TAX REVISION No. 899 of 1997  RD-AH 472 (21 February 2005)
TRADE TAX REVISION NO.899 OF 1997
The Commissioner, Trade Tax, U.P., Lucknow..... .Applicant
S/S Jawahar Automobiles, Moradabad. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 1st March, 1997 relating to the assessment year, 1988-89.
Dealer/opposite party (hereinafter referred to as "Dealer") was engaged in the business of selling the motor vehicle chassis which was liable to tax at the point of sale to customer. The chassis were purchased against Form 3-A and were sold inside the State of U.P. on which the tax under the U.P. Trade Tax Act has been paid. On the instruction of the buyer the dealer has also sent the alleged chassis to Delhi for mounting of body and separate bill for the body was raised. Assessing authority levied tax on the chassis under section 3-AAAA of the Act on the ground that the chassis was not sold in the same form and condition. First appeal was allowed. First appellate authority held that the chassis and the body were sold separately and two separate bills were raised. It has been further held that the tax has been paid on the sale of chassis, therefore, provision of section 3-AAAA of the Act was not attracted. Commissioner of Trade Tax filed appeal before the Tribunal which has been dismissed by the impugned order.
Heard learned counsel for the parties.
I do not find any error in the order of the Tribunal. Authorities below have held that both chassis and body were sold separately against two separate bills and tax was paid on the sale of the chassis, therefore, the provision of Section 3-AAAA of the Act was not applicable. In my view, order of the Tribunal is correct and tax has been rightly deleted by the first appellate authority which has been confirmed by the Tribunal.
In the result, revision fails and is, accordingly, dismissed.
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