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TMI Blog2006 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... Shiva is far away and above at Badrinath. 2. The appellant in the present case operates several ropeways from to both Mansa Devi and Chandi Devi temples. The boarding points for points for the two ropeways are located at a distance of about 4 kms. The pilgrims visit the temples by using ropeways. Appellant sells ropeway tickets for single journey to one temple or a combined ticket for journey to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding points is a tour. 4. The contention of the learned counsel for the appellant is that, in the instant case, the tour is from Hardwar to the temples in question and there is no tour between the two boarding points for the ropeways. It is the submission of the learned counsel that the expression, tour' has to be understood in its normal and natural meaning and that natural meaning is 'A length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant for the purpose of levy. It is his contention that even though the road journey involved is about 4 km only, it is nonetheless a tour in the eye of the law. He also emphasizes that the present case satisfies the other requirements in the statute like tour being in a tourist vehicle as well as tour being provided by a tour operator. He would also point out that deduction at 40% has been allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective of distance' in the definition of tour only means there could be no argument that tour should be to a distant place. If distance is taken as a criterion, an intractable situation would arise, with by each person contending as to what should be the minimum distance. The law seeks only to remove such ambiguity. It does not give such an artificial meaning to the word 'tour' as to make any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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