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TMI Blog2000 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... saying that the trade and the Government of India well understood what the words "light commercial vehicles" meant. These are the words used by the said notification issued under the Rajasthan Sales Tax Act and they must be similarly read. There is no justification for importing the definitions of the Motor Vehicles Act to construe them. The sales tax authorities who issued the said notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words "light commercial vehicles" used in a notification dated March 5, 1987, issued under the provisions of the Rajasthan Sales Tax Act, 1954. By reason thereof, sales tax is payable at the rate of 4.5 per cent on light commercial vehicles whereas on other vehicles it is payable at the rate of 10 per cent. The Tribunal rejected the contention on behalf of the sales tax authorities that the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial vehicles were not entitled to the benefit of the said notification. 2.. Before us, learned counsel for the sales tax authorities repeated the argument that was advanced before the Tribunal. In his submission, only a light motor vehicle as defined in the Motor Vehicles Act that was to be used for commercial purposes was entitled to the rate specified in the said notification. 3.. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the sales tax authorities were to be accepted, it would mean that the same vehicle would be taxed at the rate of 10 per cent if it was intended to be used for a private purpose but at the rate of 4.5 per cent if it was intended to be used for commercial purposes. If so, one would have expected the sales tax authorities to require, by the said notification or otherwise, the purchaser of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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