9911796707
TMI Blog1990 (7) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the tax liability on trailers in which he is dealing. 2.. The petitioner is manufacturing trailers, coming within the categories of "tractor trailers and jeep trailers". According to him, the trailers designed for the use of the tractors are entirely different from the trailers designed for the motor vehicles. That, according to him, deserves recognition in relation to taxation. The Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odies built on the chassis of motor vehicles, motor tyres, tubes, batteries and other spare parts and accessories of motor vehicles, motor cycles and cycle combinations, motor scooters, motorettes and tyres, tubes and other spare parts and accessories of motor cycles, motor scooters and motorettes." 3.. The Sales Tax Act underwent major amendment by Act 19 of 1980 which was effective from Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable. 6.. The entry is wide in its sweep. It takes in not merely motor vehicles and motor vessels and motor engines; but allied items without the propulsion of motor are also in the entry. Thus, we find that trailers, motor bodies built on the chassis, motor vehicles or bodies built for motor vessels or engines, have all been brought within the entry. When such is the drastic nature of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating from the Board of Revenue (exhibit P1) and from the Government (exhibit P2) which, according to him, support his contentions. We are not called upon to express our view on them. This Court has to interpret on its own, the relevant entries in accordance with well-settled principles of law. 8.. On a plain interpretation of the statutory scheme and the Schedule, we hold that entry 138 will ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
