Gujarat HC remits appeal on contract carriage classification under Finance Act

The Gujarat HC remitted the matter for de novo consideration after an appeal by the Revenue regarding whether a "contract carriage" qualifies as a "tourist vehicle" and if services provided under it classify the assessee as a "tour operator" under Section 65(115) of the Finance Act, 1994.

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The Gujarat High Court remitted the matter for de novo consideration after an appeal by the Revenue. The substantial question of law is whether a "contract carriage" manufactured according to specifications is a "tourist vehicle" and if services provided under it make the assessee a "tour operator" under Section 65(115) of the Finance Act, 1994.

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