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TMI Blog1954 (3) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 41,426-13-4 represents the value of the goods which were trans- ferred to the branches outside the State and were sold by the assessee outside the State. They are undoubtedly not subject to any tax, and that is the view that was taken by the Appellate Tribunal, which must be upheld. The remaining turnover of Rs. 2,85,931-7-1 represents the sale pro- ceeds of agricultural tractors which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The question raised in the present case is therefore not of importance for the future. But it is important for the purpose of assessment for the year 1949-50. The controversy between the parties turns upon the correct interpreta- tion of the expression "motor vehicle" used in Section 3(2)(i) of the Act. It reads as follows: "Motor vehicles including motor cars, motor taxi cabs, motor cycles a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the legislature as to what they meant by the word "vehicle" in the expression "motor vehicle." Taking the dictionary meaning of "vehicle" it cannot be doubted that it means a conveyance or a carriage. An agricultural tractor is not used to convey anything and it is employed for agricultural opera- tions and is driven by a driver. It is therefore impossible to accept the contention on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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