Trailer classification under sales tax schedule upheld as covered by the amended entry and government clarification sustained.

Trailers were held to fall within item 138 of the Schedule to the Kerala General Sales Tax Act, 1963, because the amended entry was drafted in wide terms and expressly covered trailers alongside motor vehicles, motor vessels, motor engines, motor bodies and allied items. The court read the Schedule on its plain language and found no basis to distinguish trailers by design, utility or structural characteristics. The Government's clarification under section 59-A was therefore consistent with the statutory scheme, and interference was unwarranted even on the assumption that there was doubt about the exercise of that power.

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Issues: Whether trailers fall within item 138 of the Schedule to the Kerala General Sales Tax Act, 1963, and whether the Government's clarification under section 59-A called for interference.

Analysis: The amended entry under item 138 was framed in wide terms and expressly included trailers along with motor vehicles, motor vessels, motor engines, motor bodies and other allied items. The entry did not make any distinction based on the particular design, utility or structural characteristics of different kinds of trailers. On a plain reading of the Schedule, trailers of whatever description were covered by item 138. The clarification issued by the Government therefore accorded with the statutory scheme, and interference was unwarranted even assuming doubt about the competence exercised under section 59-A.

Conclusion: Trailers are covered by item 138, and the challenge to the Government's order failed.

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