Tractor spare parts excluded from luxury goods classification under sales tax law, as tractors are treated separately from motor vehicles.

Spare parts of tractors were not classifiable as luxury goods under the Punjab General Sales Tax Act because tractors were treated as a distinct item and not as motor vehicles within the relevant sales tax classification. The notification separately dealt with tractors and imposed a fixed tax incidence, showing that they were not intended to fall within the luxury goods category. As a result, spare parts of tractors could not be brought within the heading of spare parts of motor vehicles.

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Issues: Whether the spare parts of tractors could be classified as luxury goods under the heading "spare parts of motor vehicles" under the Punjab General Sales Tax Act.

Analysis: The tractor was treated as a distinct item and was not regarded as a motor vehicle within the relevant sales tax classification. The notification itself showed separate treatment of tractors, including a fixed tax incidence, which indicated that tractors were not intended to be treated as luxury goods. On that basis, spare parts of tractors also could not be brought within the category of luxury goods as spare parts of motor vehicles.

Conclusion: The spare parts of tractors are not luxury goods under the Punjab General Sales Tax Act and are not classifiable as spare parts of motor vehicles.

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