O R D E R

Application for seeking condonation of delay in filing the application for substitution is condoned.

Application for substitution is allowed.

This matter arises from a long trajectory of litigations under the U.P. Sales Trade Tax Act, 1948 (for short “the Act”). The dispute centers on “whether mounting a fabricated body on a three wheeler chassis amounts to manufacture” and creates a new commercial commodity, thereby attracting purchase tax liability under Section 3-AAAA of the Act.

2. The assessee (respondent herein) purchased chassis against Form-A, got bodies fabricated and mounted and sold the finished products as tempos. This triggered the Assessing Officer to levy purchase tax for creating and treating it as a new commodity. The assessee challenged the matter before the Deputy Commissioner (Appeals) who by order dated 16.06.1988, set aside the same and remanded the matter back to the Signature Not Verified Digitally signed by RADHA S