COMMISSIONER OF SALES TAX Vs. KUMAR MOTORS

JUDGEMENT

(1.) THE present revision is directed against the order dated August 13, 1993 passed by the Sales Tax Tribunal, Bareilly, in Second Appeal No. 184 of 1990 for the assessment year 1984 -85.

(2.) THE dealer -opposite party was assessed to tax for the assessment year 1984 -85 on the turnover of Rs. 1,05,01,985. The said order was revised by the Deputy Commissioner (Executive), Sales Tax, under Section 10 -B of the U. P. Sales Tax Act, 1948 on the basis that the assessee had purchased Vikram three wheeler chassis by issuing form III -A to M/s. Scooters India Limited. Similarly no purchase tax was paid by it on the purchase of auto rickshaw body from M/s. Apollo Builders, a sister concern of M/s. Scooters India Limited by issuing form III -A. The revising authority imposed the purchase tax as the goods were not resold in the same form and condition. The Tribunal has set aside the order passed by the revising authority and held that the end -product that is mounted body on chassis is included in the category of motor vehicle as mentioned in the Notification No. 6606 dated December 5, 1984. The entry No. 43(l)(b) of the Notification No. 6606 reads as follows:

(3.) THE aforesaid judgment of the Supreme Court is by a Constitution Bench consisting of five honourable Judges.