1992 (5) TMI 184

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..... ame rate of tax as tractors with effect from June 1, 1980. It is further argued that "automobile tyres and tubes" which are taxable at a rate higher than tractors, would not normally and also in the context include tractor tyres and tubes. The point requires careful examination. 2.. "Automobile tyres and tubes" constitute a separate taxable entry with effect from September 1, 1978. The different entries indicating rates applicable to sale of motor vehicles, tractors, their tyres, tubes, spare parts, components and accessories, etc., prior and subsequent to September 1, 1978, are as follows: "Sl. Name of goods Rate Effective from No. of tax 1. Motor vehicles including chassis of 10% 1-4-1963 to 30-6-1971. motor vehicles, motor tyres, .....

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..... r May 1, 1976. Then with effect from September 1, 1978, entry as in Sl. 2 was further amended as in Sl. 4 taking out motor tyres and tubes and a new entry as in Sl. 5 was prescribed in respect of automobile tyres and tubes. It would appear from the above discussion that the word "automobile" has been used in Sl. 5 in the same sense as motor vehicle and tax on all tyres and tubes of such vehicles were kept at same rate both before and after September 1, 1978. In common parlance, motor vehicle and automobile carry the same meaning and this fact lends support to above interpretation of Sls. 1. to 5. 4.. It is not disputed that tractor and its trailer are motor vehicles. That being so, spare parts and components of tractor and its trailer wer .....

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..... smuch as tyres and tubes never move by themselves. It is argued that the noun meaning should be ascribed and therefore automobile tyres and tubes would mean motor car tyres and tubes. On a reference to the Webster's Dictionary we find that the word "automobile" is specially used to denote a vehicle propelled by an engine worked by petrol, less commonly by steam; more commonly motor car and motor. The dictionary meaning of the word "motor" is a machine whereby some source of energy is used to give motion or perform work, especially an internal-combustion engine. Applying this meaning to the word "automobile" there can be no doubt that the meaning of the word "automobile" in the context cannot be restricted to motor cars only and it includes .....

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