ASHOK LEYLAND LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) This tax case revision has been filed, under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 9.5.2014, made in T.A.No.70 of 2006, relating to the assessment year 1988 -89.

(2.) The brief facts of the case, necessary for the disposal of the appeal, are as follows:

(3.) The learned counsel appearing for the petitioner had submitted that the Sales Tax Appellate Tribunal had committed an error in law, in confirming the levy of higher rate of tax on the sale and delivery of the cabin built on trailer chassis. Without the construction of the cabin for the driver, the vehicle could not be used. It was not a fully built motor vehicle, like a bus, which has to be assessed at 15%. It was only a delivery of chassis and therefore, it had to be assessed at 6%. In respect of four chassis which had been delivered, the first appellate authority had decided the issue in question in favour of the petitioner, by an order, dated 29.12.1998, made in A.P.No.297 of 1995. However, the Sales Tax Appellate Tribunal had committed an error in law, in holding that the petitioner was not entitled for the benefit of concessional rate of tax, under G.O.P.No.227, dated 3.3.1984.