{"id":193525,"date":"2009-01-08T00:00:00","date_gmt":"2009-01-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-jiwan-coach-builders-vs-state-of-punjab-on-8-january-2009"},"modified":"2018-04-04T22:05:24","modified_gmt":"2018-04-04T16:35:24","slug":"ms-jiwan-coach-builders-vs-state-of-punjab-on-8-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-jiwan-coach-builders-vs-state-of-punjab-on-8-january-2009","title":{"rendered":"M\/S Jiwan Coach Builders vs State Of Punjab on 8 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Jiwan Coach Builders vs State Of Punjab on 8 January, 2009<\/div>\n<pre>GSTR No. 111 of 1993                  1\n\n           IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                        CHANDIGARH.\n\n                         G.S.T.R.No. 111 of 1993\n                         Date of decision 8.1.2009\n\n\nM\/s Jiwan Coach Builders                                          ...Petitioner\n\n                         Versus\n\nState of Punjab                                             ... Respondents\n\nCORAM:       HON'BLE MR. JUSTICE M.M. KUMAR\n             HON'BLE MR. JUSTICE H.S. BHALLA\n\nPresent:     Mr.Ramesh Kumar ,Advocate for the petitioner.\n\n\n1. Whether Reporters of local papers may be allowed to see the judgement ?\n2. To be referred to the Reporter or not ?\n3. Whether the judgement should be reported in the Digest ?\n\nM.M.KUMAR, J.\n<\/pre>\n<p>             This Court has issued directions on 25.11.1992 under Section<\/p>\n<p>22(2)(b) of the Punjab General Sales Tax Act,1948 (for brevity &#8216;the Act&#8217;)<\/p>\n<p>directing the Sales Tax Tribunal, Punjab to refer the following question of<\/p>\n<p>law arising from STC case No. 59 of 1992:\n<\/p>\n<blockquote><p>             &#8221; Whether the instructions issued by the Excise and Taxation<\/p>\n<p>             Commissioner, Patiala, vide communication dated January 8,<\/p>\n<p>             1974, to all the Assessing Authorities (Excise and Taxation<\/p>\n<p>             Officer) in the State of Punjab for charging tax at the rate of 6<\/p>\n<p>             percent sales tax on the bus bodies instead of 10 percent were<\/p>\n<p>             not binding on the Sales Tax authorities ?.&#8221;<\/p><\/blockquote>\n<p>      The facts as have been revealed in the reference order are that the<\/p>\n<p>dealer is engaged in the manufacture of bus bodies and sale thereof. The<\/p>\n<p>assessment for the year 1972-73 was framed by the Assessing Authority,<\/p>\n<p>Jalandhar on 9.11.1976 and additional demand of Rs. 67,087.19 P. was<br \/>\n<span class=\"hidden_text\"> GSTR No. 111 of 1993                  2<\/span><\/p>\n<p>raised. The dealer preferred an appeal before the Deputy Excise and<\/p>\n<p>Taxation Commissioner (A),Jalandhar who had vide order dated 9.9.1977<\/p>\n<p>accepted the plea of the dealer that rate of tax on the bus bodies should be 6<\/p>\n<p>percent instead of 10 percent in accordance with the instructions issued by<\/p>\n<p>the Excise and Taxation commissioner, Patiala on 8.1.1974. On a suo motu<\/p>\n<p>proceedings initiated under Section 21(1) of the Act, the Excise and<\/p>\n<p>Taxation Commissioner, Punjab examined the legality and propriety of the<\/p>\n<p>order dated 9.9.1977 passed by the Deputy Excise and Taxation<\/p>\n<p>Commissioner (A) and the same was set aside. The Commissioner also<\/p>\n<p>remanded the matter to the Assessing authority for de-novo assessment vide<\/p>\n<p>order dated 9.7.1981. Therefore, the assessment proceedings were initiated<\/p>\n<p>again. The Assessing Authority vide order dated 23.2.1982 again levied tax<\/p>\n<p>@ 10 percent     on taxable turnover of Rs. 14,19,334\/- on the sale of bus<\/p>\n<p>bodies to the public. On appeal, the Deputy Excise and Taxation<\/p>\n<p>Commissioner (A) upheld the order of the Assessing Authority vide his<\/p>\n<p>order dated 8.10.1984 by observing that the Assessing authority had rightly<\/p>\n<p>framed the assessment in accordance with the directions issued by the<\/p>\n<p>Commissioner and has charged tax @ 10 percent on the sale of bus bodies<\/p>\n<p>to public instead of 6 percent. The dealer approached the Sales Tax Tribunal<\/p>\n<p>which has upheld the levy of tax @ 10 percent on bus bodies in stead of 6<\/p>\n<p>percent vide its order dated 29.9.1990. It was thereafter that the dealer filed<\/p>\n<p>reference application before the Tribunal under Section 22(1) of the Act<\/p>\n<p>which was declined by the Tribunal vide its order dated 31.7.1991 by<\/p>\n<p>observing that the question of law referred for adjudication of this Court<\/p>\n<p>would not arise out of the order of the Tribunal. The declining of reference<\/p>\n<p>was challenged by the dealer before this Court under Section 22(2)(b) of the<br \/>\n<span class=\"hidden_text\"> GSTR No. 111 of 1993                 3<\/span><\/p>\n<p>Act and accordingly vide order dated 25.11.1992 passed in Sales Tax Case<\/p>\n<p>No.59 of 1992 directions were issued to the Tribunal for preparing the<\/p>\n<p>statement of case and refer the afore-mentioned question to this Court for<\/p>\n<p>adjudication.\n<\/p>\n<p>            Having heard learned counsel for the parties and perusing the<\/p>\n<p>record we are of the view that the reference deserved to be answered in<\/p>\n<p>favour of the dealer. The matter is not res-integra. In the case of <a href=\"\/doc\/437807\/\">Ambala<\/p>\n<p>Coach Builders v. State of Haryana<\/a> 1977(39) STC 44 a fundamental issue<\/p>\n<p>was raised namely whether the expression &#8220;motor vehicle&#8221; included<\/p>\n<p>component parts thereof as per the expression used in       Entry No.1 of<\/p>\n<p>Schedule A of the Haryana General Sales Tax Act, 1973. This Court placed<\/p>\n<p>reliance on the judgements of Hon&#8217;ble the Supreme Court rendered in the<\/p>\n<p>cases of <a href=\"\/doc\/724688\/\">Annapurna Carbon Industries Co. v. State of Andhra Pradesh<\/a><\/p>\n<p>(1976) 37 STC 378; Commissioner of Sales Tax, Uttar Pradesh , Lucknow<\/p>\n<p>v. Pritam Singh (1968) 22 STC 414 and Bajoria Halwasiya Service Station<\/p>\n<p>v. State of Uttar Pradesh (1970) 26 STC 108 and came to the conclusion<\/p>\n<p>that bus bodies mounted on motor chassis cannot be regarded as assessories<\/p>\n<p>or spare parts but are necessarily to be regarded as component parts of<\/p>\n<p>motor vehicle. The Bench went on to observe as under:\n<\/p>\n<blockquote><p>            &#8220;&#8230;. It is seen that wherever the legislature wanted component<\/p>\n<p>            parts to be taxed in the same manner as the principal machine<\/p>\n<p>            or equipment of which they were parts, it had expressly said so.<\/p>\n<p>            I am, therefore, unable to say that the expression &#8216;motor<\/p>\n<p>            vehicles&#8217; includes its component parts such as bus bodies. In<\/p>\n<p>            fact this had been the view of the department itself until very<\/p>\n<p>            recently as may be seen from the instructions issued by the<\/p>\n<p>            Government on 9th September, 1974, according to which, sales<br \/>\n<span class=\"hidden_text\"> GSTR No. 111 of 1993                  4<\/span><\/p>\n<p>            tax had to be charged at the general rate of 6 percent and not at<\/p>\n<p>            the special rate of 10 percent. It is only recently that these<\/p>\n<p>            instructions have been modified and fresh instructions issued<\/p>\n<p>            on 8th January, 1974. Bus bodies have now been instructed to<\/p>\n<p>            be taxed at the rate of 10 percent. Even this was done because<\/p>\n<p>            of an objection raised by the audit party of the office of<\/p>\n<p>            Accountant General, Haryana. I, therefore, hold that the bus<\/p>\n<p>            bodies on motor chassis are not liable to be taxed as if they fall<\/p>\n<p>            within entry 1 of Schedule A. The writ petition is, therefore,<\/p>\n<p>            allowed and the order dated 4th May, 1976 of the Excise and<\/p>\n<p>            Taxation Officer is quashed.&#8221;<\/p><\/blockquote>\n<p>      Accordingly in accordance with the afore-mentioned observations,<\/p>\n<p>the bus bodies have to be regarded as component parts of the motor vehicle.<\/p>\n<p>Once the aforesaid factual position is clear then it follows that it has to be<\/p>\n<p>assessed @ 6 percent as per entry 9 of Schedule A of the Act.<\/p>\n<p>            In view of the above, the question is answered in favour of the<\/p>\n<p>dealer and against the Revenue.<\/p>\n<pre>\n\n\n\n                                            (M.M.Kumar)\n                                              Judge\n\n\n\n                                            (H.S. Bhalla )\n 8.1.2009                                          Judge\n\nokg\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Jiwan Coach Builders vs State Of Punjab on 8 January, 2009 GSTR No. 111 of 1993 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.S.T.R.No. 111 of 1993 Date of decision 8.1.2009 M\/s Jiwan Coach Builders &#8230;Petitioner Versus State of Punjab &#8230; Respondents CORAM: HON&#8217;BLE MR. JUSTICE M.M. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-193525","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Jiwan Coach Builders vs State Of Punjab on 8 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-jiwan-coach-builders-vs-state-of-punjab-on-8-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Jiwan Coach Builders vs State Of Punjab on 8 January, 2009 - Free Judgements of Supreme Court &amp; 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