9911796707
TMI Blog1977 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Commissioner of Sales Tax. The question referred to us for our consideration is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the electric powered fork-lift truck sold by the respondent falls under entry 22 of Schedule E and not under entry 58 of Schedule C to the Bombay Sales Tax Act, 1959?" The facts giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the sense in which they understood it and that the vehicles enumerated in entry 58 of Schedule C were vehicles meant for long distance transport. It was held by the Tribunal that the said fork-lift truck sold by the respondent did not fall within the purview of entry 58 of Schedule C and, as there was no specific entry under which it would fall, it was held that it was covered by the residuary e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave really to consider is whether the said forklift truck could be considered to be a motor vehicle as contemplated in the aforesaid entry. In this connection, it has been pointed out by the Tribunal that the materials on record, viz., the brochures tendered by the respondent, show that, although the said fork-lift truck carries goods for stacking, the distance covered by it is very limited and do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly and a contrivance which is used primarily for stacking goods, viz., for moving them vertically for the purpose of stacking, cannot be regarded as a motor vehicle for the purpose of entry 58. This conclusion is borne out by the extremely limited speed at which the fork-lift truck is shown to be capable of travelling according to the brochures on record. This would itself indicate that the prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e type in question before us can be regarded as a sort of crane which is used to move goods vertically with a view to stack them. As indicated above, in our view, the fork-lift truck cannot fall within entry 58 of Schedule C to the said Act. It is common ground that if it is not covered by this entry, it must fall within the residuary entry 22 of Schedule E to the said Act. In the result, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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