1987 (2) TMI 381

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..... /PN-123/83, dated 16-4-1983. This three wheeler unit is specially, designed for hauling; this may be seen in their printed advertisement paper containing specifications. It will be seen that the auto track is designed only for hauling or pulling a trailer specially made to be fitted to it; the dispute, however, is only regarding the three wheeler hauling unit. This vehicle cannot carry passengers or do any other work that a motor vehicle assessable under Item 34-I can do. It is designed specifically only for hauling the trailer that goes with it. 2. The Appellate Collector was mistaken in his assessment said the counsel. He referred to the Mcgraw Hill Dictionary of Scientific and Technical Terms without taking into account the fact that .....

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..... t this definition did not fit this motor vehicle. The people who deal with it do not call it a tractor but a vehicle; she then read the order in original. 5. In answer the learned advocate for M/s. Bajaj Auto referred to the pamphlets and sought support for his arguments from 1985(21) E.L.T. 485. The tractor need not only be for agricultural uses; there can be tractors for other work and duties too. 6. It is difficult to see auto track as a tractor since a tractor as we all understand it conventionally and as it is understood in most technical authorities, is a four wheel or track-laying vehicle meant for hauling loads. However, we will record the definition given by Mcgraw Hill Dictionary. It defines tractor as: (1) An automotive v .....

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..... and in so doing, the front hauling unit can be designed as a tractor since it pulls or hauls the rear section, the trailer. But we cannot lost sight of the fact that two are meant to function together in tandem. The hauling unit must always be coupled to the trailer if it is to serve any purpose at all. Unlike a true tractor which can haul and pull widely diverse loads, do multifarious job and execute a number of operation, this so-called tractor cannot do anything except haul its designated load carrying trailer. Tractors are independent units and, frequently, or even normally, find their loads in the work to which they may be put. As often as not, they have no designated load-carrying unit with which they alone have to work in conjunctio .....

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