JUDGMENT

S.B. Sinha, J.—Leave granted.

2. Appellant herein deals in manufacture and sale of Auto Rickshaw. For the said purpose, it purchases body of Auto Rickshaw from M/s. Apollo Builders, a sister concern of M/s. Scooters India Ltd. and chassis thereof from M/s. Scooters India Ltd.

3. The question which arises for consideration in this appeal is as to whether mounting of the body of the Auto Rickshaw on the Chassis thereof would amount to ‘manufacture’ within the meaning of Section 2 (e-1) of the U.P. Sales Tax Act, 1948 (‘the Act’, for short).

4. It is not in dispute that the appellant had purchased ‘Vikram three wheeler Chassis’ upon issuing III-A form from M/s. Scooters India Ltd. It did not pay any purchase tax in respect of the purchases made from M/s. Appolo Builders. Appellant was held to be liable to pay purchase tax on the premise that upon mounting the body of Auto Rickshaw on the chassis and sale having not been made on the same condition and form, purchase tax was leviable.

5. The contention of the appellant is that having regard to the provisions contained in Section 3-AAAA of the Act, no purchase tax is payable as the condition remained the same. In any event h