2006 (10) TMI 450

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..... ing regard to the definition of the word tour under Section 65(115) of Chapter 5 of the Finance Act, 1994, as per which the word tour means a journey from one place to another irrespective of the distance between such places and also to the fact that the vehicle was engaged for carrying the employees of the factory from Bhopal to the factory at Mandideep and back, the learned Counsel for the a .....

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..... t vehicle the specifications are prescribed under Rule 28 of the said Rules. Even though the applicant was having a contract carriage, it is not clear from the record whether it was an authorized vehicle, as contemplated by Rule 128 by virtue of proper confirmation and answer to the specifications thereunder. Prima facie, it appears that the appellant was a tour operator and therefore the ratio of .....

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