O R D E R

Application for substitution is allowed.

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 SHARMA Date: 2025.10.18 Assessing Officer for re-examination of the claim of the

assessee in light of the proper verification and to pass a fresh assessment order consistent with law. The respondent- Assessee carried the matter in Second Appeal before the Tribunal which held in favour of the assessee and was affirmed by the High Court of Judicature of Lucknow Bench by order dated

3. Having heard the learned advocates for the parties and on perusa