High Court of Judicature at Allahabad
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M/S Arvind Motors,Through Its Sole Proprietor Arvind Bansal v. Commissioner Of Trade Tax, U.P.Lucknow - SALES/TRADE TAX REVISION No. 308 of 1999  RD-AH 18092 (26 October 2006)
TRADE TAX REVISION NO.308 of 1999
M/S Arvind Motors, Firozabad. Applicant
The Commissioner Trade Tax, U.P. Lucknow. 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 5th April, 1999 relating to the assessment year 1993-1994.
Admitted facts of the case are that the applicant had purchased chassis from M/S Scooter India Limited, Lucknow against Form 3-A without payment of tax after getting the body mounted over it and sold in the form of Tempo. Assessing authority levied the tax on the purchases of chassis under section 3-AAAA of the Act on the ground that the chassis was not sold in the same form and condition. Thus, short question involved in the present revision is whether the tax levied on the purchases of chassis is justified or not.
Heard Sri Bharat Ji Agrawal, learned Senior Advocate for the applicant and Sri B.K. Pandey, learned Standing Counsel.
Issue involved in the present revision is squarely covered by the decision of this Court in the case of Commissioner of Sales Tax Versus S/S Kumar Motors, Bareilly reported in 2004 UPTC 1010 in which it was held that the chassis mounted with the body is commercially with different goods and since the chassis was not sold in the same form and condition, the levy of tax on the purchases of chassis under section 3-AAAA of the Act has been held justified.
Respectfully, following the aforesaid decision, the levy of tax on the purchases of chassis under section 3-AAAA of the Act is upheld.
In the result, revision fails and is, accordingly, dismissed.
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