SAUMITRA DAYAL SINGH,J. - (1.) These revisions have been filed against the common order passed by the Trade Tax Tribunal, Meerut dated 7.4.2006 passed in Second Appeal No. 151 of 2005 for A. Y. 2002-03 (U. P. ) and Second Appeal No. 152 of 2005 for A. Y. 2002-03 (central). By that order, the Tribunal has allowed the revenue's appeals, set aside the order of the first appeal authority and held that the assessee was liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under Notification No. KA. NI. -2-306 dated 29. 01. 2001.
(2.) Present revisions have been pressed on the following questions of law: "(i) Whether on the facts and circumstances of the case, the Tribunal was correct to hold that the notification No. 306 dated 29. 1. 2001 issued under Section 3A of the Act is rightly applied by treating the construction of bus bodies as component part of the motor vehicle? (ii) Whether the Tribunal was correct to ignore that work of construction of bus bodies was done as a works contract under Notification No. 2399 dated 27. 4. 1987 chargeable under Section 3F of the Act only?
(3.) During the assessment year in question, the assessee had been awarded contracts by various transporters to build bus bodies over chassis owned and made available by them to the applicant-assessee. Undisputedly, the assessee did not make purchase of any chassis and did not sell any constructed bus to any person. Only fabrication of bus bodies had been performed by the assessee.;