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W.T.AS. NOS. 1473/LB, 1474/LB, 1 OF 2001 AND 1250/LB OF 2000, DECIDED ON 6TH MAY, 2002. versus W.T.AS. NOS. 1473/LB, 1474/LB, 1 OF 2001 AND 1250/LB OF 2000, DECIDED ON 6TH MAY, 2002.


Assistant to inspect Assistant Commissioner's Power Exemption Car Showroom Assessment under Section 17B of the Wealth Tax Act, 1963, Section 17B and Second Schedule CL12 (2) of the Wealth Tax Officer. The commissioner has canceled. The Act, 1963 can be equated with the 'Shopify' valedictory car showroom, as CL12 (2) of the Second Schedule to the Wealth Tax Act, 1963 made it so that the goods sold there were cars and people. Had come there to buy the same item that was offered for sale but wanted to see if there was a sale / purchase activity that was usually described in that location. There were no motor shops at the shops excluded from the definition of shops, nor was the order approved under Section 17B of the Car Showroom Wealth Tax Act 1963 vacated and passed the escape check orders Through D, the Assessing Officer allowed the Tribunal to waive the Assisi

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