1954 (3) TMI 44 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled on a tax dispute involving the sale of agricultural tractors. The court upheld that agricultural tractors are not considered "motor vehicles" for tax purposes, based on the definition of "vehicle" as a conveyance used to carry goods or passengers. The decision of the Appellate Tribunal was confirmed, dismissing the revision case with costs of Rs. 250.