1999 (7) TMI 655 - AT - VAT and Sales Tax

Summary

The judgment considered whether sales of trailers attract tax at 15% under entry 3 of the First Schedule or under entries 55 or 55-A of the TNGST Act. The Tribunal upheld taxing trailers at 15% under entry 3 as it specifically refers to "all varieties of trailers." The application of the rule of "ejusdem generis" was deemed irrelevant as entries 55 and 55-A do not mention the word "trailer." The order of the Sales Tax Appellate Tribunal was confirmed, and the petition was dismissed.