9911796707
TMI Blog1995 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court for answer under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the State Act"): "Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that axles sold by the non-applicant assessee were covered by entry 1, Part I of Schedule II appended to the M.P. General Sales Tax Act? 2. The answer to the above questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Part II of Schedule II of the State Act which reads as under: 1. (i) Motor cars, jeeps and jeep trailers. (ii) Trucks, buses, minibuses and pick-up vans including their chassis and bodies. (iii) Tyres and tubes and spare parts and accessories of the vehicles mentioned in (i) and (ii) above. 5.. The learned counsel for the department argues that axles sold are spare parts of motor vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Any other interpretation as sought to be placed on behalf of the department would make the same goods taxable under both the entries and thus create a confusion. It is a settled law that on fiscal statute an interpretation favourable to the assessee has to be preferred. We are, therefore, of the opinion that the tax authorities were not in error in taking axles under entry 1 of Part I of Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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