1969 (9) TMI 93

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unjab General Sales Tax Act, the spare parts of tractors do not fall under the category of luxury goods under the heading "spare parts of motor vehicles". As has been discussed by the learned Single Judge, the tractor cannot be categorised as a "motor vehicle" and for this, reliance was placed on two cases of the Madras High Court (State of Madras v. Marshall Sons and Company (India) Limited[195 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respective of its sale price. It was clear from this that the tractor is not luxury goods and obviously it could not be the intention of the Legislature that although tractor may not be luxury goods, its spare parts would be luxury goods. The learned Advocate-General, who appeared on behalf of the State, after going through the judgment of the learned Single Judge, frankly conceded that it is no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X