1999 (7) TMI 655

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..... ract tax at 15 per cent under entry 3 of the First Schedule or whether trailers can be brought under entry 55 or 55-A of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Before us, the learned counsel for the petitioner also urges the point that even if trailers do not come under entry 55 or 55-A of the Schedule, they should be taxed as only a multi-point item. We have perused the .....

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..... rage and Distributing Company of India Limited. v. State of Madras). In that case, the High Court was considering whether "all kinds of mineral oils" would bear only a limited meaning, namely, mineral oils which are lubricants. Entry 47 of the TNGST Act as it stood at the relevant time talks of lubricants and then refers to all kinds of mineral oils. It is in this context that Madras High Court .....

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..... 55 and 55-A do not at all mention the word trailer. The word "trailer" has been defined in the Concise Oxford dictionary as a vehicle towed by another. In other words, a trailer cannot move by itself. It has to be pulled by another moving vehicle. It can be a motor car, a tractor or any other moving vehicle. Inasmuch as, all varieties of trailers are mentioned in entry 3, it follows that all tr .....

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