1969 (9) TMI 93 - HC - VAT and Sales Tax

Summary

The High Court dismissed four Letters Patent Appeals challenging the classification of spare parts of tractors as luxury goods under the Punjab General Sales Tax Act. The court held that tractors are not considered motor vehicles and are not luxury goods, based on precedents and notification. The Advocate-General for the State conceded that the decision of the Single Judge was correct. The appeals were dismissed with costs.