1976 (3) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the rate of tax applicable to cycle rickshaw tyres and tubes is the same as is applicable to tyres and tubes of cycles. Therefore, the only question to be decided in this revision is whether the petitioner is liable to be taxed at a lower rate of 3 per cent on the disputed turnover relating to sales of cycle rickshaw tyres and tubes. In Schedule 1 of the Andhra Pradesh General Sales Tax Act, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... O., deals with only cycles, their accessories and parts and not tyres and tubes referred to in item 15. There is a fundamental and essential difference between cycles and cycle rickshaws. In common parlance as also in commercial sense, they have come to assume different meanings. The designs of the two vehicles are different. The tyres and tubes used for cycle rickshaws are of a different variety .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X