9911796707
TMI Blog1977 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Sales Tax Appellate Tribunal dated 23rd October, 1972. The matter lies within a very narrow compass. The respondent herein had returned a turnover of Rs. 30,632 representing the sale of cycle rickshaws. The question for consideration was, whether the sale was liable to tax at 6 per cent single point under entry 38 of the First Schedule to the Act or at 3 per cent multi-point. The case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is more pronounced as a rickshaw than as a cycle. We cannot say that the said reasoning of the Tribunal is erroneous. At the same time we may also point out that the collocation of the words occurring in entry 38 will clearly show that cycle rickshaws cannot fall within the said entry. It is to be noticed that in the said entry, after the word "bicycles", there is a comma and thereafter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid entry, thus indicating that "cycle combinations" goes along with the expression "motor vehicles". On the same reasoning, in the present case, the expression "cycle combinations" occurring in entry 38 will go along with "tandem cycles" and if so, cycle rickshaws will not come within the scope of that entry. Hence, we hold that the Tribunal has not committed any error of law in coming to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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